Real estate agent service classification failed on a builder name-substitution charge dispute, leading to full pre-deposit waiver.

Collecting administrative, transfer and restoration charges for substituting a transferee's name in a builder's records did not prima facie amount to real estate agent service under the Finance Act, 1994. The Tribunal found that, at this stage, the activity did not appear to fall within the taxable category invoked by the department. On that basis, it granted full waiver of pre-deposit and stayed further proceedings under the adjudication order pending disposal of the appeal.

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Issues: Whether the activity of collecting administrative, transfer and restoration charges for substitution of a transferee's name in the records of a builder amounted, prima facie, to real estate agent service so as to warrant pre-deposit and continuation of adjudication proceedings.

Analysis: The Tribunal formed a prima facie view that the activity did not appear to constitute real estate agent service within the meaning of Section 65(105) read with Section 65(88) and Section 65(89) of the Finance Act, 1994. On that basis, it found that the service did not, at this stage, appear to fall within the taxable category invoked by the department.

Outcome: Full waiver of pre-deposit was granted and further proceedings pursuant to the adjudication order were stayed pending disposal of the appeal.

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