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TMI Blog2019 (3) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... of real estate. As these transfer charges have not collected by the assessee as Real Estate Agent, therefore, no service tax is payable by the assessee on the transfer charges - demand of service tax is not sustainable against the assessee - Appeal dismissed - decided against Revenue. - Appeal Nos., ST/03511/2012, ST/54195/2014 ST/60024/2016, ST/60049/2016 - A/60162-60165/2019 - Dated:- 19-2-2019 - Mr. Ashok Jindal, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) For Appellant (s): Shri P. K. Mittal, Advocate For Respondent (s): Shri G. M. Sharma, AR ORDER Per: Mr. Ashok Jindal Both sides are in appeals against the impugned orders. In Appeal No. ST/54195/2014, the assessee has also filed an appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were issued to the assessee in some cases, demands were dropped, in some cases, demand of service tax was confirmed. Therefore, both sides are before us. 3. Heard the parties. 4. The issue emerges from the facts of the case are that whether on these transfer charges, the assessees are required to pay service tax under the category of Real Estate Agent Service or not? 5. The said issue has been examined by this Tribunal in detail in the case of Ansal Housing Construction Ltd. Vs. CST, New Delhi in Appeal No. ST/1107/2011 vide Final Order dated 27.09.2017, wherein this Tribunal observed as under:- 4. We have heard both the sides and pursued the appeal records. We note that the administration charges collected by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service in relation to Real Estate Agent as under : taxable service service means any service provided or to be provided to any person, by a real estate agent in relation to real estate and the term service provider shall be construed accordingly . 10. The Revenue contended that the respondent received certain considerations for change of name of the owners of the flats, by way of substitution of the name by new buyer in place of earlier owner of the flat, was in relation to sale or purchase of such property and accordingly liable to service tax. 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the result appeal is allowed. Further, the said issue has been examined by this Tribunal in the case of Prestige Estates Projects Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalore North reported in MANU/CB/0011/2018 wherein this Tribunal observed as under:- 5.1 We find that in the case of Ansal Properties and Infrastructure Ltd. (Supra) held that demand pertaining to consideration received for change of name for flat owners by way of substitution new buyers name with the earlier flat owners is not chargeable to Service Tax. As the respondent is a real estate developer dealing with the buyers as a principal to principal basis, we also find that the Income Tax Appellate Tribunal Hyderabad, IT in ITA No. 62/Hyd/2016 h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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