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of <h1>Real Estate Agents and Consultants Subject to Service Tax Since 1998 for Sales, Purchases, Leasing, or Renting Services</h1> Real estate agents, defined as individuals involved in the sale, purchase, leasing, or renting of real estate, are subject to service tax for services provided to any person. This tax has been applicable since October 16, 1998. Initially, the recipient of these services was classified as a client until May 15, 2008, after which it expanded to include any person. The definition also encompasses real estate consultants who offer advice or assistance related to real estate management. A circular issued on August 23, 2007, supersedes previous guidelines on service tax technicalities, consolidating the scope and classification of taxable services.
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