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TMI Blog2019 (9) TMI 1529X X X X Extracts X X X X X X X X Extracts X X X X ..... s are engaged in providing services of Management, Maintenance or Repair Services. During the course of scrutiny of their record by the Officers of Internal Audit Team of Central Excise Commissionerate, Jaipur, it was found that the appellants are also engaged in providing Real Estate Agent/ Real Estate Consultant Services. They were found collecting some amount as transfer charges under the category of Real Estate Agent Service. For appeal No. 50133, the amount of Rs. 1,29,15,392/- as was found to have been recovered by the appellants from their customers during the period from April 2010 to March, 2011 and for appeal No.50134, the amount of Rs. 59,69,151/- was noticed to have been recovered by the appellant on account of transfer charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard Mr. Narender Singhvi, ld. Counsel for the appellant and Ms. Tamanna Alam, ld. Authorised Representative for the Department. 5. It is submitted on behalf of the appellant that the appellant is a public sector undertaking engaged in Development of infrastructure for industrial development in State of Rajasthan. While rendering the allied services there happens the transfer of the allotted land from one allottee to the other qua which the appellant charges an amount as transfer fee from the allottees. The refund in the present case are the amount as were paid by the appellant as mandatory pre-deposits in the appeal filed against the respective Order-in-Appeals which is No.29/2/2012 in Appeal No.50133 and Order in Appeal No.193-196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while upholding the adjustment of refund in favour of the appellant. Appeals are prayed to be dismissed. 8. After hearing both the parties and perusing the record specifically the order of CESTAT bearing No.53210-53278/2017 dated 12.05.2017, it is observed and held as follows: 8.1 Admittedly the appellant is held entitled for the refund of the amount as was deposited by him at the time of filing the appeals against the order confirming impugned demands against him. Those orders were challenged before this Tribunal. It is observed that several demands were under consideration before this Tribunal in the said appeal as follows:- Sl. Charges received by the appellant Period Category under which service tax confirmed 1. Economic Rent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of real agent and includes a real estate consultant. Section 65 (105) (v) defines taxable service, as to any person by real estate agent in relation to real estate. We note that in the present case, the appellants are collecting transfer charges for permitting the transfer of allotted land from one person to another. The appellants are not acting as a agent in connection with leasing of the said land. They are the custodian of the land and they are dealing with the allottee on principal to principal basis. There is no agency work carried out by the appellant in leasing of the land. As such, we find that the appellants cannot be considered as re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 2009 to March, 2010 and from April 2010 to June, 2010 respectively, which means that the period in issue is before July, 2010. As already observed above, the entire demand of transfer charges as demanded under real estate agent services before July, 2010 has already been set aside by this Tribunal, the question of adjustment of the refund of an amount as was deposited at the time of filing the said appeal for the demand of the said period is apparently not sustainable. 10.1 In para 7.2 of the order under challenge, the Commissioner (Appeals) has relied upon the fact that the appeal was partially allowed but has failed to appreciate that while being partially allowed, it is the amount in question i.e the transfer charges that too for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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