2016 (3) TMI 136

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..... that the services rendered thereunder falls within the scope of ‘Real Estate Agent’ service and there was no scope for any ambiguity or confusion which could have created any doubt in the mind of the appellant about the taxability of the service rendered. - Decided against the appellant - ST/50464/2014-CU(DB) - Stay Order No. SO/ST/52153/2015-CU(DB) - Dated:- 30-6-2015 - G. Raghuram, President .....

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..... eal Estate Agent service inasmuch as the service provided did not fall under that category because the appellant only facilitated the purchase of land by M/s. Sahara India Commercial Corporation and that he was under bona fide belief that he did not fall under the scope of Real Estate Agent Service. 3. We have perused the Memorandum of Understanding (MoU) entered into by the appellant with M/s .....

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..... nagement, of real estate; Indeed a perusal of the MoU which was entered into by the appellant on 2-12-2005 shows that the services rendered thereunder as summarised above clearly falls within the scope of Real Estate Agent service and there was no scope for any ambiguity or confusion which could have created any doubt in the mind of the appellant about the taxability of the service rendered. In .....

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