9911796707
TMI Blog2011 (12) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... f real estate in the records without being the causative factor for such sale or purchase is not taxable service – in favour of assessee. - ST/1107/2011-Cus - ST/S/40/2012-CUS - Dated:- 21-12-2011 - Archana Wadhwa, Rakesh Kumar, JJ. For Appellants: Shri P K Sahu, Adv., with Shri P K Shukla, Adv. For Respondent: Shri K P Singh, SDR Per: Archana Wadhwa: The service tax of Rs.1,13,28,813/- stands confirmed against the applicant/appellant for the period from 01.10.03 to 30.09.08 alongwith imposition of penalty of identical amount. Further, service tax of Rs.15,87,385/- stands confirmed alongwith penalty of identical amount for the period from 01.10.08 to 30.9.09. Service tax of Rs.6,41,618/- stands confirmed alongwith imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s service as defined under section 65 (88) of Finance Act, 1994. They also assailed the demand on the point of limitation. 4. At this prima facie stage, we take note of the another decision of the Commissioner passed in the case of sister concern of the appellant wherein the demand raised on the same ground stands dropped by the adjudicating authority. We reproduce the relevant para 3.4.2 of the order in original No.4-7/SJS/CST(Adj)/2010 dt.26.11.10:- "In the context of the facts of this case, the taxable service in the real estate domain is the service provided or to be provided by a "real estate agent" in relation to the real estate. To levy the service tax, it shall have to be proved that the person acted as a "real estate agent". F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the first SCN, the revenue authorities have only stated in the SCNs that the administrative charges collected by the assessee from his customers for providing services in relation to change their names in his records was a service in sale or purchase of real estate. There is nothing in the SCNs or relied upon documents to show that the assessee acted a "real estate agent" between the older buyer and new buyer. A service, even if provided for consideration, only to make few change about sale or purchase of real estate in the cords without being the causative factor for such sale or purchase is not taxable service. The position stated in the SCNs to levy service tax on the administrative charges collected by the assessee is not sustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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