2018 (2) TMI 1048

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..... agent for the consideration received to substitute the name of the owner / allottee in their records - reliance placed in the case of RIICO Ltd., M/s. Rajasthan State Industrial Development & Investment Corpn. Ltd. Vs. CCE, Jaipur-II [2017 (5) TMI 673 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant. - ST/2777/2012-CU[DB] And ST/2778/2012-CU[DB] - A/50129-50130/2018-CU[DB] - .....

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..... e property in the said construction approach the appellant in case of his transferring the property to another person. The name of the original owner/ allottee has to be substituted with a new owner. For this, the appellant is charging certain transfer charges . The Revenue entertained a view that this consideration is received by the appellant acting as a real estate agent. 2. After hearing b .....

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