Tribunal rules no Real Estate Agent status for D. Rajesh & C.K. Satish, waives pre-deposit & grants stay

The tribunal found that neither Shri D. Rajesh nor Shri C.K. Satish could be classified as Real Estate Agents due to insufficient evidence of their roles in the land sale transactions. As a result, the tribunal waived the pre-deposit requirement and granted a stay against recovery during the appeal proceedings.

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Issues: Liability of the appellant for payment of Service Tax on Real Estate Agent service.

Analysis:
In the first appeal, Shri D. Rajesh was involved in an agreement for the purchase of land with four persons, but the land was eventually sold to a different entity. Despite being shown as a vendor in the sale deed, the tribunal found it inappropriate to consider him a Real Estate Agent due to the lack of evidence regarding his role in the sale transaction. The tribunal highlighted the mystery surrounding his involvement and deferred a conclusive decision until further evidence is presented during the final hearing.

Regarding the second case, Shri C.K. Satish entered into an agreement for land purchase with a church, but later transferred his rights to Purvankara for a higher amount. The tribunal observed that Shri C.K. Satish essentially sold his right to sell the land, leading to the conclusion that he should not be classified as a Real Estate Agent. Based on the discussion of facts, the tribunal did not find sufficient grounds to consider either Shri D. Rajesh or Shri C.K. Satish as Real Estate Agents prima facie. Consequently, the tribunal waived the pre-deposit requirement and granted a stay against recovery during the appeal proceedings.

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