https://www.taxtmi.com/caselaws?id=78157 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. en-us Mon, 22 Feb 2010 00:00:00 +0530 Thu, 16 Dec 2010 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78157 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. Case-Laws Service Tax Mon, 22 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78157