9911796707
TMI Blog2013 (8) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... state agent service’ mean any service provided or to be provided to any person in relation to sale , purchase, leasing or renting of real estate including a real estate consultant - Since substitution of the names of prospective buyers, was an activity which was primarily in relation to sale of real estate - the concurrent conclusions by the authorities below suffer from no infirmity - extended period of limitation was invoked to assess tax liability - 50% of the duty was ordered to be paid as pre-deposit - upon such submission rest of the duty to be stayed till the disposal - Stay Granted. - Appeal Nos.2777, 2778 of 2012 - Stay Order No.58793-58794/2013 - Dated:- 19-8-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turns filed and failed to remit the consequent service tax. Proceedings were accordingly initiated ,show cause notices issued and assessment orders passed which were confirmed in appeal by the Commissioner (Appeals). 3. Ld. Counsel for the petitioner relies on the interim order passed by this Tribunal in Ansal Housing Construction Ltd. vs. C.S.T., New Delhi - 20102 TIOL 397 CESTAT DEL for seeking wholesale waiver of pre-deposit of the adjudicated liability. The interim order in Ansal Housing Constructions Ltd. relied on the order of an adjudicating authority passed in respect of another assessee wherein the adjudicating authority had recorded that administrative charges collected by that assessee from its customers, for providing serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of prospective buyers of real estate, in its records, for which it collects transfer charges, does constitute real estate agent service, as defined in Section 65 (88) of the Act which defines real estate agent service to mean any service provided or to be provided to any person in relation to sale , purchase, leasing or renting of real estate including a real estate consultant. Since substitution of the names of prospective buyers, is an activity which is primarily in relation to sale of real estate, we are prima facie of the view that the concurrent conclusions by the authorities below suffer from no infirmity. We are however of the view that in respect of the earlier adjudication order (subject matter of the first appeal), extended p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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