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TMI Blog2019 (3) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... In fact, the Appellate Authority relied upon an interim order passed in the appeal filed by M/s MGF Developments Limited, which appeal was ultimately dismissed. The order passed by the Appellate Authority cannot be upheld - appeal allowed. - Service Tax Appeal No. 51094 of 2015 - ST/A/50337/2019-CU[DB] - Dated:- 19-2-2019 - Mr. Justice Dilip Gupta, President And Mr. V. Padmanabhan, Member (Technical) Present for the Appellant: Ms. Vibha Narang Ms. Shohini, Advocates Present for the Respondent: Sh. Sanjay Jain, Authorised Representative ORDER Per: Justice Dilip Gupta: This appeal has been filed to assail the order dated 22 January, 2015 passed by the Commissioner (Appeals-II), Service Tax, Gurgaon by whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid category of Real Estate Agent s Service as the amount had not been received in relation to sale, purchase, rental or leasing of real estate and in fact the amount was received for meeting the administrative and documentation expenses. The adjudicating authority, however, confirmed the demand and so has the appellate authority. 4. It is submitted by Ms. Vibha Narang, learned Counsel appearing for the appellant that no tax can be levied in relation to administrative charges/ transfer charges under the category of Real Estate Agent s Service and in support of this contention learned Counsel placed reliance on the decision of this Tribunal in Commissioner of Service tax vs. Ansal Properties Infrastructure Ltd. reported in 2017- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be construed accordingly . 8. In Ansal Properties Infrastructure Ltd., the Tribunal held that the transfer charges received by the appellant for permitting the transfer of land from one person to another cannot be taxed as Real Estate Agent Service and the relevant paragraph is reproduced below: 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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