<h1>Tribunal Rules Referral Commissions in Real Estate Subject to Service Tax; Defines 'Real Estate Agent' Scope Under Tax Law.</h1> In a case involving the applicability of service tax on referral commissions in real estate, the tribunal addressed whether payments received for introducing prospective buyers or sellers should be taxed. In the scenario, a company introduced a buyer to a real estate agent and received a commission. The company argued it was not a service provider, asserting the agent was the actual service provider. However, the tribunal determined that the scope of 'real estate agent' services includes such introductions, making the commission received taxable under service tax regulations.