Classification of services - real estate agent service or not - ...
Service Tax
November 28, 2019
Classification of services - real estate agent service or not - sale of agricultural plot - When a person from the first day enters into an agreement to purchase some property with an intention to sell it to some other person, it cannot be said that the transaction was of a transaction of simple sale and purchase of immovable property, in fact, the said act attracts the definition of “Real Estate Agent” and the participation of appellant in view of aforesaid transaction comes within the purview of “Service Provider”.
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