TMI Blog2023 (6) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... eller. The sale-purchase transaction takes place between two independent parties without the involvement of the appellant. In this connection it would be useful to refer to the decision of the Tribunal in M/S BESTECH INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE NEW DELHI. [ 2019 (3) TMI 867 - CESTAT NEW DELHI] wherein the appellant, a real estate developer, had received administrative charges for change in name of the ownership in its records. After referring to the definition of real estate agent , real estate consultant and taxability of any service provided by a real estate agent in relation to a real estate, the Tribunal referred to the earlier decision of the Tribunal in CST, NEW DELHI VERSUS M/S ANSAL PROPERTIE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agent as defined under section 65(88) of the Finance Act, 1994 [Finance Act] and made taxable under section 65 (105)(v) of the Finance Act has been challenged in this appeal. 2. The appellant claims to be engaged in the business of construction and development of real estate projects and selling the same to buyers, but if the buyer subsequently transfers the ownership to some other person than the appellant charges certain amount towards administrative expenses. According to the appellant, this amount is charged for correcting the entries in the records of the appellant by substituting the name of the earlier buyer with that of the main buyer and are not towards real estate agent service. 3. The dispute in the present appeal rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside as the appellant had not provided real estate agent service. 7. Shri Ravi Kapoor, learned authorized representative appearing for the Department has however, supported the impugned order and has contended that the order passed by the Tribunal in the appellant s own case on 04.12.2015 should be followed and the appeal should be dismissed. 8. The contentions advanced by the learned consultant appearing for the appellant and the learned authorized representative appearing for the Department have been considered. 9. In order to appreciate the contention, it would be useful to first reproduce the definition of real estate agent as defined under section 65(88) of the Finance Act and it is as follows:- 65(88) - real estat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l to refer to the decision of the Tribunal in Bestech India wherein the appellant, a real estate developer, had received administrative charges for change in name of the ownership in its records. After referring to the definition of real estate agent , real estate consultant and taxability of any service provided by a real estate agent in relation to a real estate, the Tribunal referred to the earlier decision of the Tribunal in Ansal Properties and Infrastructure wherein the decision of the Tribunal rendered in the appellant s own case on 04.12.2015 in Ajay Enterprises was distinguished and reliance was placed on the decision of the Tribunal in Ansal Properties and Infrastructure. The relevant paragraphs of the decision of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and were dealing with the allottee on principal to principal basis, not as an agent of either party. We note that the reliance placed by Revenue on Ajay Enterprises Pvt. Ltd. vs. CST, Delhi- 2016 (42) STR 471 (Tri. Del.) = 2016-TIOL-580- CESTAT-DEL is not appropriate. In the said case it was admitted that the appellant was a real estate agent registered with the Department. Here in the present case the respondent is a real estate developer selling their constructed flats. They are dealing with the buyers, old or new, on principal to principal basis. Accordingly, we are in agreement with the 5 impugned order that no service tax liability can be confirmed against the respondent under the category . 9. In Ansal Housing Construction Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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