2009 (3) TMI 23

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..... dvocate, for the appellant. Shri Sunil Kumar, D.R., for the Revenue. [Order per : P.K. Das, Member (Judicial)] - The appellant filed this appeal against the Revision Order No. 26/Comm. /MRT-I/06 dated 25.5.2006 passed by the Commissioner, Central Excise, Meerut-I. 2. The relevant facts of the case, in brief, are that the appellant is engaged in the manufacture of M.S. Ingots at their factory. D .....

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..... sioner of Central Excise by Revision Order dated 25th May, 2006 confirmed the demand of tax and imposed penalties. 3. The learned Advocate submits that the appellant had received the amount for introducing the prospective buyer, which can not come within the definition of "Real Estate Agent". He, further, submits that the Asst. Commissioner of Central Excise after examining the documents dropped .....

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..... eceived by them for introducing the prospective buyers of plot and arranging sale thereof. Definition of "Real Estate Agent" includes for rendering any service in relation to sale, purchase, leasing, renting of real estate. The Asst. Commissioner of Central Excise held that Ethnic Creations Pvt. Ltd. are the actual service provider. We find that the Asst. Commissioner while passing the order have .....

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