Real estate consultant service requires advice or consultancy in acquisition of property; prima facie liability was not established.

An entity acquiring land for its own statutory purpose was not shown, at the stay stage, to be rendering advice, consultancy or technical assistance in relation to real estate acquisition. On the recorded facts, the activity did not satisfy the definition of real estate consultant, and prima facie liability to service tax as a real estate agent or consultant was not established. The disputed service tax and penalty were therefore subject to waiver of pre-deposit, with recovery stayed.

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Issues: Whether the applicant was prima facie liable to service tax as a real estate agent or real estate consultant, and whether waiver of pre-deposit of the disputed tax and penalty was warranted.

Analysis: The applicant was acquiring land for its own statutory purpose under the Orissa Industrial Infrastructure Development Corporation Act, 1980, and the land remained with the corporation. On the facts recorded, the activity did not amount to rendering advice, consultancy, or technical assistance to anyone in relation to acquisition of real estate. The statutory definition of real estate consultant required service in relation to acquisition of real estate, which was not shown on the material available at the stay stage.

Conclusion: The applicant was not prima facie shown to have provided real estate agent or real estate consultant service, and pre-deposit of the disputed service tax and penalty was waived with recovery stayed.

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