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M/s. Ajay Enterprises Pvt. Ltd. Versus C.S.T., Delhi

2016 (1) TMI 848 - CESTAT NEW DELHI

Extended period of limitation - Valuation - Real Estate Agent services - inclusion of administrative charges/transfer charges recovered by it from its clients - bonafide belief - Held that:- It is seen that the primary adjudicating authority in the impugned order has clearly noted that the appellant undoubtedly accounted for all the transactions in the statutory records. But the primary adjudicating authority held that the appellant was guilty of wilful misstatement/suppression of facts with int .....

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d back - Extended period in this case is not invocable and therefore penalty under Section 78 ibid is also not sustainable - The appellant is eligible for the cum tax benefit. - Decided partly in favor of appellant. - Appeal Nos. ST/951-952/2009-CU[DB] - Final Order Nos.53906-53907/2015 - Dated:- 4-12-2015 - SHRI G. RAGHURAM, PRESIDENT AND MR. R.K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Mr. S.K. Pahwa, Advocate And Mr. Rohan Pahwa, Advocate For the Respondent : Mr. Amresh Jain, DR ORDER .....

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not pay service tax on the administrative charges/transfer charges recovered by it from its clients. These administrative/transfer charges related to the service provided by the appellant for changing the name of the owner (last allottee) in its records whenever any sale/purchase took place prior to execution of sale deed in favour of the buyer. 2. The appellant has contended that (i) these administrative/transfer charges were not in relation to sale, purchase, leasing or renting of real estate .....

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amount recovered as administrative charges/transfer charges should be treated as cum tax amount for computing the amount of service tax if the same are held liable to service tax. 3. Ld. Department Representative contended that the appellant was a real estate agent and provided service in relation to real estate and therefore the administrative/transfer charges were clearly includible in the assessable value for the purpose of levying service tax under Real Estate Agent service. He also state .....

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the appellant was a real estate agent and registered under Real Estate Agent service. It was providing service in relation to sale purchase, leasing or renting of real estate and paying service tax for rendering real estate agent service. The related taxable service is defined in section 65 (105) (v) ibid as under:- Taxable service means any service provided or to be provided to any person by real estate agent in relation to real estate. It is evident that the administrative/transfer charges we .....

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ity in the impugned order has clearly noted that the appellant undoubtedly accounted for all the transactions in the statutory records. But the primary adjudicating authority held that the appellant was guilty of wilful misstatement/suppression of facts with intention to evade service tax as it never approached the Department to ascertain the details of their liability to pay service tax and the evasion would have gone undetected but for the investigation by the Department. In this regard it is .....

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