2021 (1) TMI 1314 - SCH - Service Tax

Classification of services - facilitation service by appointing a facilitation manager to supervise and manage the management and maintenance of immoveable property - whether classified under Real Estate Agent Services or Real Estate Consultant Services ? - HELD THAT - There are no reason to interfere with the impugned order. The Civil Appeal is accordingly dismissed.

Summary

The Supreme Court dismissed the Civil Appeal regarding the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal in Service Tax Appeal No 55124 of 2014. Pending applications were disposed of. The judges on the bench were HON'BLE DR. JUSTICE D.Y. CHANDRACHUD, HON'BLE MS. JUSTICE INDIRA BANERJEE, and HON'BLE MR. JUSTICE SANJIV KHANNA.