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1. Addition on account of income as per TDS certificate - Difference in books of accounts and TDS certificate - addition wholly unwarranted. - AT

2. Real Estate Agent Service - the activities undertaken by appellant therein and held that the activities of purchase and sale of the land and the amount received by them,...

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

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

5. 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...

6. TDS u/s 194C - Booking of airline tickets - agents of agent - deduction of TDS on amount remitted to main agent after deducting the amount of commission - decided in...

7. Allowance of Tax Deducted at Source (TDS) claimed by a "Kaccha Aaratiya" (commission agent) engaged in selling agricultural produce on behalf of farmers. The key points...

8. 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...

9. 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...

10. Assessing Officer was right in making additions towards difference in turnover as per books of account and TDS certificates - AT

11. 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...

12. Demand of service tax - providing real estate agent services - self service or not - Extended period of limitation - It is clear that the amount received by the...

13. 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...

14. Real Estate Agent Service - Transfer charges for transfer the allotment of property - these transfer charges have not collected by the assessee as Real Estate Agent,...

15. Liability of tax - real estate agent service - the promoter and manager of such property cannot be taxed as real estate agent for the consideration received to...