TMI Blog2017 (11) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... demand set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.1107 of 2011 - ST/A/56810/2017-CU[DB] - Dated:- 27-9-2017 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri P.K. Sahu, Advocate - for the appellant. Ms. Neha Garg, Authorized Representative (DR) for the Respondent. ORDER Per. B. Ravichandran The appellant is against order dated 28/04/2011 of Commissioner of Service Tax, New Delhi. The appellants are engaged in real estate development activities. The dispute in the present appeal relates to the tax liability of the appellant for the consideration received under the heading Administrative Charges for allowing transfer of flat buye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sides and pursued the appeal record. We note that the administration charges collected by the appellants are for transferring the right of a purchased flat from the seller to another person. The appellants do maintain records of the buyers. In case the initial buyer of a flat intend to dispose of the same to another buyer, the details are to be entered in the record of the appellant as per the prearrangement. For such change in the books of account and transfer to another buyer, the appellant are charging administrative charges . We note similar set of facts came up for consideration in the case mentioned above, by the learned Counsel. The Tribunal in the said case observed as below :- 9. The respondents were sought to be taxed un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and second while acting as such agent the person concerned should have provided service in relation to sale, purchase, leasing or renting of real estate. There is nothing in the show cause notice or the relied upon documents to show that the respondent acted in a capacity of real estate agent between the earlier owner and the new buyer of the flat. The changes made in the records of the respondent are not causative factors for such sale or purchase. We are in agreement with this observation of the Original Authority. In RIICO 2017 TIOL 1725 CESTAT DEL., the Tribunal held that the transfer charges received by the appellant for permitting the transfer of allotted land from one person to another cannot be taxed as real estate a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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