9911796707
TMI Blog2017 (4) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... rst Original order was passed ex-parte - The said order was set aside and the first appellate authority remanded the case for a fresh decision. Real Estate Consultant - Held that: - it is clear that the appellant did provide taxable service under the above category. As such, the appellants are liable to service tax under above said category during the relevant period. Extended period of limitation - Held that: - admittedly, the appellants raised various bills to Rajasthan Housing Board which indicated service tax element separately. Though, the appellants submitted that they did not receive the tax amount from their clients, the incidence of tax liability is apparently in the knowledge of the appellant and they have not got themselves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant with reference to development of residential enclave with various infrastructures, primarily for non-resident Indians. The Revenue entertained a view that the activities undertaken by the appellant are liable to be taxed and accordingly, show cause notice dated 17.04.2007 was issued to the appellant. Though the details of work carried out by the appellant were elaborated, the show cause notice did not provide for correct quantification of service tax in respect of specific taxable service. The notice alleged that the appellants have undertaken real Estate Agent/Management Consultant/ Consulting Engineer/ Business Auxiliary Service in terms of Finance Act, 1994. The Original Authority confirmed the demand of ₹ 43,01,676/-. On appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that they have carried out various types of activities in terms of the contract and these activities cannot be taxed under either Business Auxiliary Service or under Real Estate Agent Service. Since their activities are with reference to a composite contract involving various types of works, it is necessary for the Revenue to correctly classify and arrive at the liability, if any, to be discharged by them. 4. The ld. Counsel also submitted that though they raised invoices to Rajasthan Housing Board indicating service tax, they have never received any amount from the Housing Board as is clear from the statement given by the Managing Director before the jurisdictional authorities. It is further submitted that the demand for extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax liability was affirmed. Regarding extended period and penalties, the ld. AR submitted that the appellant did raise bills with service tax and it is apparent that they are aware of the liability. Still they have not registered with the Department neither filed any returns. As such, a demand for extended period and penalties are justified. 7. We have heard both the sides and perused the appeal records. 8. On the first issue regarding the vagueness of show cause notice, we note that the show cause notice did indicate more than one service for tax liability of the appellant. We note that the contract under which the considerations were received were composite and covers various activities. It is clear that split up figures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Agent is as below:- Section 65 (88) of the Finace Act, 1994 defines the words Real Estate Agent: Real Estate Agent means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of any real estate and includes a real estate consultant: Real Estate Consultant means a person, who renders in any manner, either directly or indirectly, advice, consultancy or technical assistance, in relation to evaluation, conception, design, development, construction, implementation, supervision, maintenance, marketing, acquisition or management, of real estate . 12. On a plain reading of the scope of the statutory definition and applying same to the terms of the contract, it is clear that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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