TMI Blog2018 (2) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of 2014 - Final Order Nos. 50551 – 50552/2018 - Dated:- 5-2-2018 - Hon ble Mr. S. K. Mohanty, Member (Judicial) And Hon ble Mr. B. Ravichandran, Member (Technical) Sh. Prashant Shukla, Advocate for the assessee Shri Sanjay Jain, AR for the revenue ORDER Per : B. Ravichandran These two appeals are by the same appellant and involving similar dispute. S.T. Appeal No. 55728/2013 is against the order dated 31.10.2012 of Commissioner (Appeals), Delhi-I. The impugned order confirms Service tax liability against the appellant under the category of Real Estate Agent services. The facts of the case are that the appellant is involved in the business of development of commercial/ residential building. In the course of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale sometime even transfer to other members of family etc. can also be covered in the said arrangement. Relying on various decided cases on the same issue including case of their own sister concern. ld. Counsel submitted that the Tribunal has been holding that in such an arrangement the appellant builder cannot be taxed under Real Estate Agent service. 3. Ld. AR strongly opposed the appellant. He relied on the decision in the case of Ajay Enterprises -2016 42 STR 471 (Tri. Del.) and submitted that in a similar arrangement the Tribunal held that there is a taxable activity under Real Estate Agent service. Drawing our attention to the statutory definition he submitted that any service in relation to Real Estate are covered for tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant. We have also perused a standard request form for such change in the right on the property. After careful consideration of the terms of agreement and the arrangement for receiving such Administrative Charges we are of the considered view that the builder/ appellant is not involved in the activities of the Real Estate Agent service. The property initially belongs to appellant. The transactions are as per the pre condition of allotment of the property developed / owned by the appellant. As such, this is a transaction between two principals. The third party comes when the buyer decides to transfer his right to that party and he is bound by the terms of original allotment to intimate the builder/ appellant for such change ..... X X X X Extracts X X X X X X X X Extracts X X X X
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