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TMI Blog2018 (2) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... t: - identical issue decided in the case of CST Vs. Ansal Properties & Infrastructure Ltd. [2017 (9) TMI 1071 - CESTAT NEW DELHI], where it was held that the changes made in the records of the respondent are not causative factors for such sale or purchase, no service tax liability can be confirmed against the respondent under this category. Appeal dismissed - decided against Revenue. - S.T. Appeal No.251 of 2012 - A/50017/2018-CU[DB] - Dated:- 2-1-2018 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Sh. Sanjay Jain, AR for the Revenue Sh. Manish Gaur, Advocate for the Respondent ORDER Per: B. Ravichandran The Revenue is in appeal against the order in original No.14/A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, the Revenue filed the present appeal. 4. Ld. AR appearing for the Revenue elaborating the grounds of appeal submitted that the respondent assessee has expertise in real estate business. They are having experience and technology in developing and setting up residential colony and commercial building. They have reputation and experience in the said line of business. The agreement stipulates that they will be engaged in marketing, booking and selling the residential units developed and constructed by M/s RPS Associates. The arrangement in terms of the agreement will indicate that the respondent assessee is acting in their capacity as expert in real estate promotion and the services for which they received consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loped and constructed by M/s RPS Associates. For this activity they received consideration as part of gross receipt credited to the joint account. In this business arrangement they are parties for profit or loss. There is no advisory or consultancy role for the respondent in such business arrangement. On the second issue, he relied on the decision of the Tribunal in CST Vs. Ansal Properties Infrastructure Ltd. - 2017-TIOL-3154-CESTAT-DEL which distinguished the decision in Ajay Enterprises Pvt. Ltd. (supra). 6. We have heard both the sides and perused appeal record. 7. On the first point regarding the tax liability of the respondent assessee as management consultant, we note that the terms of agreement are elaborate and cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. To levy service tax first of all the provider of service should be a real estate agent and second while acting as such agent the person concerned should have provided service in relation to sale, purchase, leasing or renting of real estate. There is nothing in the show cause notice or the relied upon documents to show that the respondent acted in a capacity of real estate agent between the earlier owner and the new buyer of the flat. The changes made in the records of the respondent are not causative factors for such sale or purchase. We are in agreement with this observation of the Original Authority. In RIICO-2017-TIOL-1725-CESTAT-DEL, the Tribunal held that the transfer charges received by the appellant for permitting the transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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