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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Real estate agent service - contract between parties is of ...


Real Estate Contract Lacks Defined Consideration, No Service Tax Liability Due to Undefined Agent-Principal Relationship.

June 25, 2019

Case Laws     Service Tax     AT

Real estate agent service - contract between parties is of principal to principal relationship or agent to principal - There is no consideration defined and/or provided for the alleged service. In absence of any defined consideration for service, there is no contract for service. - No service tax liability.

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