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TMI Blog2024 (3) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... inistrative/transfer expenses for incorporating the name of the new buyer in their records in case of any sale by the original buyer to others; it is not brought on record as to whether M/s Vatika Ltd. were involved in any sale/purchase of the property as a mediator or in any capacity. They have not involved themselves in the negotiations between the purchaser and seller. Tribunal has been consistent in holding that such transfer/administrative charges are not chargeable to service tax. Tribunal held in the case of CST, NEW DELHI VERSUS M/S ANSAL PROPERTIES AND INFRASTRUCTURES LTD. [ 2017 (9) TMI 1071 - CESTAT NEW DELHI] that in the present case the respondent is a real estate developer selling their constructed flats. They are dealing with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice dated 26.03.2013 placing reliance on the decision of CESTAT in the case of M/s Ajay enterprises Private Limited 2016 (42) (STR) 471 (Tri.-Delhi) M/s Vatika Limited filed appeal no. ST/60130/2016 against the above order. As the issue involved in all the cases is identical the same were heard together and are considered for a common decision. 2. Shri Pawan Kumar (Asst. Commr), authorised representative appearing for revenue reiterates the grounds of appeal and submits that as per the definition under Setion 65 (88) a real estate agent means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of real estate and includes a real estate consultant; the word engaged means to take part to devote ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue is no longer res integra; CESTAT, New Delhi, in the case of Ansal Property and infrastructure Ltd 2018 (8) GSTL 58 (Tri.-Delhi), held that transfer charges are not exigible to service tax; the above decision was followed in the case of Bestech India Pvt. Vs. CCE, New Delhi - 2019 (3) TMI 867 - CESTAT, New Delhi; this bench in the case of DLF Ltd. Vs. CST-Delhi- 2019 (3) TMI 671 also held the similarly. He also relies on as under : Ansal Housing construction Ltd. Vs. CST, New Delhi - 2017 (11) TMI 546-CESTAt RIICO Ltd. Anr. Vs. CCE, Jaipur- II -2017 (5) TMI 673-CESTAT, New Delhi. Ansal Buildewell Ltd. Vs. CST-2019 (25) G.S.T.L. 96 (Tri.-Del) Prestige Estates Projects Pvt. Ltd Vs. Commr. of central Tax, 2018 (9) TM/259-CESTAT Banglor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the purchaser and seller. We find that Tribunal has been consistent in holding that such transfer/administrative charges are not chargeable to service tax. We find that Tribunal held in the case of Ansal properties and Infrastructures Ltd. (Supra) that: 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 relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that transfer/administrative charges received by M/s Vatika Ltd. are not exigible to service tax. Accordingly, we find that there is no merit in the contention of the revenue in respect of appeal No. ST/2743/2012 and ST/3070/2012; they are liable to be set aside. The appeal No. ST/60130/2016 succeeds on merits. 8. The Revenue has moved an application for change of cause title of the respondent in appeal no. ST/60130/2016. The Ld. DR for the Revenue prays that name of the respondent i.e. Commissioner of Service Tax, Delhi-IV may be changed to Principal Commissioner of CGST, Gurugram . Prayer is allowed; accordingly, the miscellaneous application is disposed of. 9. In the result, the appeals ST/2743/2012 and ST/3070/2012 filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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