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Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in property ownership records are not causative factors for sale or purchase transactions. They emphasized that the appellant operated on a principal-to-principal basis with buyers, old or new, and thus, did not qualify as a real estate agent in the context of the service tax law. - The Tribunal concluded that the transfer/administrative charges collected by the appellant were not liable to service tax under the category of real estate agent services
Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in property ownership records are not causative factors for sale or purchase transactions. They emphasized that the appellant operated on a principal-to-principal basis with buyers, old or new, and thus, did not qualify as a real estate agent in the context of the service tax law. - The Tribunal concluded that the transfer/administrative charges collected by the appellant were not liable to service tax under the category of real estate agent services
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