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        News and Press Release

        Whether in procurement of orders and arranging payment for Construction of Houses is real estate agent’s service?

        August 8, 2007

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        The meaning of "real estate agent" has been provided u/s 65(88) [old u/s 65(73)] and the meaning of "real estate consultant" has been provided u/s 65(89) [old u/s 65(74] of the Chapter V of the Finance Act, 1994.

        In terms of these definitions, a question was raised before the honorable tribunal that whether in procurement of orders and arranging payment for Construction of Houses is real estate agent's service, in the matter of M/s INDUS TUBES LIMITED Versus COMMISSIONER OF C. EX., GHAZIABAD v. 2007 -TMI - 1453 - CESTAT, NEW DELHI.

        In this case, honorable tribunal has held that the procurement of orders and arranging payment for construction of houses is a service of "real estate agent" and hence liable to service tax.

        Also see: Ready Reckoner on Taxable Services  - "Real Estate Agent"

         

         

         

        Real estate agent service: procurement of orders and arranging payments for house construction treated as taxable service. Procurement of orders and arranging payment for construction of houses constitute the service of a real estate agent under the Finance Act definitions and are taxable as a real estate agent service, as held by the tribunal in M/s Indus Tubes Ltd. v. Commissioner of C. Ex., Ghaziabad.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Real estate agent service: procurement of orders and arranging payments for house construction treated as taxable service.

                                Procurement of orders and arranging payment for construction of houses constitute the service of a real estate agent under the Finance Act definitions and are taxable as a real estate agent service, as held by the tribunal in M/s Indus Tubes Ltd. v. Commissioner of C. Ex., Ghaziabad.


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