Taxability - Real Estate Agent Service - the service rendered in ...

Real Estate Services on Agricultural Land Taxed u/s 65 (97a); Not Exempt as Agricultural Services.

September 14, 2015

Case Laws Service Tax AT

Taxability - Real Estate Agent Service - the service rendered in relation to agriculture is excluded from the scope of Section 65 (97a) - the service rendered by the appellants was not in relation to agriculture, but was in relation to real estate even if the land was agriculture land. - AT

View Source

← Previous Next →

Taxability - Real Estate Agent Service - the service rendered in ...

Real Estate Services on Agricultural Land Taxed u/s 65 (97a); Not Exempt as Agricultural Services.

September 14, 2015

Case Laws Service Tax AT

You may also like:

Classification of services - Real estate agent services or not - it is not merely the real estate consultant but any person who facilitates getting any property /real...

Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in...

The service provided by the assesse in substituting names of prospective buyers of real estate, in its records, for which it collects transfer charges, does constitute...

Compensation received under an award passed by the Land Acquisition Officer u/s 24(1) of the Right to Fair Compensation and Transparency in Land Acquisition,...

Service tax liability on construction and sale of complexes/houses/flats, real estate agent services, reverse charge mechanism for legal charges, manpower supply, and...

Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid...

Certain services as recommended by Goods and Services Tax Council for real estate sector exempted including TDR or FSI or Upfront amount in case of long term lease etc.

A person who is engaged in rendering any service in relation to sale of real estate is liable to pay service tax under the Real Estate Agent Services - the transfer...

Renting immovable of property service - letting out warehouses to FCI - as these services are for agricultural produce, which is not in dispute, therefore, the appellant...

Service tax liability - the consideration received by the respondent is towards sale of Developmental Rights to the land and cannot be considered as commission for real...

Real Estate Agent services - any services rendered in relation to Real Estate and any advice or activity undertaking in relation to Real Estate for a service receiver...

Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

Classification of services - real estate agent service or not - sale of agricultural plot - When a person from the first day enters into an agreement to purchase some...

Nature of land sold appurtenant to the bungalow - whether agricultural land within the meaning of Section 2(14)(a)(iii) of the Act and hence, its sale proceeds are...

Quick Updates: