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2016 (3) TMI 136 - CESTAT NEW DELHI

2016 (3) TMI 136 - CESTAT NEW DELHI - 2016 (41) S.T.R. 72 (Tri. - Del.) - Real Estate Agent Service - Whether services rendered by appellant comes under ambit of Real Estate Agent Service - Appellant was providing service of facilitating the purchase of land - Held that: as per the MoU entered into by the appellant on 2-12-2005 shows 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 c .....

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which upheld the Order-in-Original dated 30-3-2012 in terms of which service tax demand of ₹ 10,96,452/- along with interest and penalties was confirmed under Real Estate Agent service and Site Formation and Clearance, Excavation and Earthmoving and Demolition service. 2. Ld. counsel for the appellant stated that he was not contesting the component of impugned demand confirmed under site formation and clearance service and that he was only contesting on the component of impugned deman .....

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ahara India Commercial Corporation from land owners and rendered various services in relation to purchase of such land. Real estate agent is defined under Section 65(88) of the Finance Act, 1994, in terms of which real estate agent means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of real estate and includes a real estate consultant; Section 65(89) ibid defines that real estate consultant means a person who renders any manner, either direct .....

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