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TMI Blog2019 (1) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... 05-06 as other income. On being enquired, it was informed that agreement dated 24.07.2006 qua an agricultural plot was entered into between Hukum Chand Jain & M/s. Raipur Entertainment World Pvt. Ltd., Mumbai for consideration of Rs. 32,00,000/-. Rs. 1,00,000/- thereof was paid as earnest money and remaining Rs. 31,00,000/- was prayed to be paid before the Sub-Registrar at the time of registration of sale deed. However, the appellant made another agreement dated 02.02.2007 with Raipur Entertainment World Pvt. Ltd. and got the sale deed in their favour on payment of Rs. 1,93,81,450/- out of which Rs. 1,61,81,450/- was received by the appellant and remaining Rs. 32,00,000/- was to be paid to the landlord. Finally, the land was transferred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said proposal was confirmed except for the penalty under Section 76 of the Act vide the order of Additional Commissioner bearing No. 52 dated 31.03.2011. An appeal thereof was preferred, which has been rejected vide the order of Commissioner (Appeals) bearing No.16/679 dated 02.03.2012. Still being aggrieved thereof the appellant is before this Tribunal. 3. We have heard Mr. Pulkit, ld. Advocate for the appellant and Mr. G.R. Singh, ld. DR for the Department. 4. It is submitted that the appellant has not provided any services as that of real estate agent. Rather he has dealt with the subject matter in the capacity of a buyer and seller. Hence, there cannot be any Service Tax liability. The decision of this Tribunal in the case of Binlas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akhs and paid Rs. 1.00 Lakhs and agreed to pay the remaining amount of Rs. 31.00 Lakhs before the sub-registrar at the time of Registering of sale deed. Later Appellant made another agreement dated 02.02.2007 with Raipur Entertainment World Pvt. Ltd., and got the sale deed in favour of them on payment of Rs. 1,93,81,450/- out of which Rs. 1,61,81,450/- was received by Appellant and remaining Rs. 32.00 Lakhs was to be paid to the landlord. Finally the land was transferred to the ultimate purchaser on 15.02.2007 as per sale deed for Rs. 32.00 Lakhs only. During the year 2005-06 earned income of Rs. 2,50,00,000/- out of transaction relating to 22.58 acres of land at village Chorhat in Distt. Rewa vide agreement to sale dated 01.04.2004 between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd thereafter making another deal with the prospective customers to sell the property at much higher amount by actually and finally getting sale-deed registered in the name of said prospective customers. Thus, it becomes clear that though appellant initially got an agreement executed by the owner of the property in his favour holding him to be the purchase of the land. But immediately thereafter he entered into another agreement, on behalf of the owner for re-sale of the plot in favour of someone else that too at much higher prices. This fact is sufficient to hold that appellant has not merely entered into an agreement as a party thereto, but in fact has engaged himself in rendering the services of sale of the property in favour of someone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by Tribunal on 02.12.2013 and 07.02.2014. In view thereof the application for waiver of pre-deposit was reheard and was allowed vide order dated 07.05.2013 and 16.05.2015. When the matter thereafter was fixed for final hearing of the appeal, but the appellant failed to appear and the appeal was dismissed for non-appearance vide Final Order dated 19th June, 2018. However, on Miscellaneous Application restoration of order was announced on 01.10.2018 subject to the cost of Rs. 5000/- to Kerala Relief Fund. The compliance though has been made, but the facts are sufficient to reflect that appellant is inclined to just gain time to avoid the liability of the payment of Service Tax as has been adjudicated against him. Thus, the observations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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