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TMI Blog2015 (12) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... the initial allottee by execution of a written sale deed which is registered under provisions of the Registration Act, there is no sale and therefore no transfer of ownership in favour of the allottee. Till such time the title in the property continues with the appellant. “Real Estate Agent” Service is defined to mean a person engaged in rendering any service in relation to sale, purchase, leasing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Decided in favour of assessee. - ST/55724/2013 - Stay Order No. ST/S/52758/2014-CU(DB) - Dated:- 11-8-2014 - G. Raghuram, President and Shri R.K. Singh, Member (T) Shri P.K. Sahu Prashant Sukhla, Advocates, for the Appellant. Ms. Suchitra Sharma, Jt. CDR, for the Respondent. [Order per : Justice G. Raghuram, President]. - The Joint Commissioner, Service Tax, New Delhi by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er incumber any rights under the allotment till the sale of the flat is completed, except with the prior written consent of the appellant and on payment of outstanding dues and such administrative charges as may be specified by the appellant in that behalf. The collection of administrative charges by the appellant is thus and in terms of clause 15 of the allotment agreement for a transfer by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale, purchase, leasing or renting of any real estate and includes a real estate consultant. The enumerated taxable service is any service provided or to be provided to a client by a real estate agent in relation to real estate. In terms of the definition real estate agent must act as the agent of the owner of real estate and thus the owner of the property cannot be a real estate agent. In terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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