2015 (1) TMI 277

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..... al 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 proceed .....

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..... r to us 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. The ld. DR would submit that in similar cases, no waiver or stay of further proceedings has been granted. Ld. Counsel for the appellant per contra submits that there are other int .....

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