2015 (1) TMI 277 - AT - Service Tax

Waiver of pre deposit - Real Estate Agent - Held that - Prima facie the transaction does not appear to constitute real estate agent service as defined in Section 65(105)(v) read with Section 65(88) and 65(89), which provisions define the expression real estate agent and real estate consultant respectively. There is therefore no uniform pattern in respect of interlocutory orders in similar matters. We therefore proceed on the basis of our prima facie view that the service rendered by the petitioner/assessee is not a taxable service falling under Section 65(105). Accordingly, we grant waiver in full of pre-deposit and stay all further proceedings pursuant to the adjudication order as confirmed by the impugned Order-in-Appeal, pending disposal of the present appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that the service provided by the petitioner/assessee does not constitute a taxable service under Section 65(105). Waiver of pre-deposit and stay of further proceedings were granted pending the appeal.