TMI Blog2018 (2) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant is owners of the residential complex, which was sold to various buyers and they continue to maintain records of the owners of the property. No such finding has been recorded anywhere - matter remanded to the Original Authority for a fresh re-look mainly to the effect that as to whether there is a change in the facts of the case as pleaded by the ld. Consultant for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges collected for change of name of the owner of the property in the residential complex originally built and promoted by the appellant. The appellants promoted the residential complex and sold the residential units to various buyers. They maintained record of all the occupants of the complex. In case any owner of the property sells the same to another person, the buyer requests the appellant to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is evident that administrative/transfer charges were recovered for rendering service in relation to the real estate. Ld. Consultant submitted that they were neither acting as Real Estate Agent nor as any Real Estate Consultant to any parties to the sale. He fairly admitted that they did not elaborately defend their position on factual basis, which resulted in the said order of the Tribunal. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases in similar situation by the Tribunal brings out the factual or legal position categorically. We note that the reliance placed by the appellant in the cases of CST Vs. Ansal Properties Infrastructure Ltd dt.23.08.2017 as 2017-TIOL-3154-CESTAT-Del and RIICO Ltd. Vs. CCE, Jaipur-I 2017-TIOL-1725-CESTAT-DELHI are appreciated only with the facts applicable to the said ratio. We note that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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