2018 (2) TMI 1413

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..... NEW DELHI], where it was held that the promoter and manager of such property cannot be taxed as real estate agent for the consideration received to substitute the name of the owner / allottee in their records - appeal dismissed - decided against Revenue. - Service Tax Appeal No.52359 of 2014 - A/50342/2018-CU[DB] - Dated:- 23-1-2018 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, .....

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..... g and managed by them. The original allottee/owner of the property in the said construction approach the assessee-Respondents 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 assessee-Respondents are charging certain transfer charges . The Revenue entertained a view that this consideration is .....

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..... T, New Delhi. 3. M/s. Ansal Housing Construction Ltd. Vs. CST, New Delhi 2017 (11) TMI 546 CESTAT, New Delhi. 4. CST, Delhi Vs. M/s. Omaxe Limited - Final Order No.50017/2018. 3. The Tribunal while examining similar set of facts held that the promoter and manager of such property cannot be taxed as real estate agent for the consideration received to substitute the name .....

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