https://www.taxtmi.com/caselaws?id=204638 Service tax classification turned on the true nature of the activity. Mobilisation of deposits under the Sahara Swarna and Rajat Yojana was treated as prima facie connected to real estate agent service to the extent the scheme contemplated purchase of immovable property on maturity, while reimbursable expenses were not, on the material available, prima facie includible in value. Land procurement charges were treated as prima facie within services in relation to real estate. By contrast, mobilisation of debenture or bond applications and related personalised services to debenture holders were held not prima facie taxable as business auxiliary service, because debentures were treated as actionable claims excluded from the borrowed definition of goods. en-us Tue, 07 Jun 2011 00:00:00 +0530 Mon, 20 Feb 2012 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204638 Service tax classification turned on the true nature of the activity. Mobilisation of deposits under the Sahara Swarna and Rajat Yojana was treated as prima facie connected to real estate agent service to the extent the scheme contemplated purchase of immovable property on maturity, while reimbursable expenses were not, on the material available, prima facie includible in value. Land procurement charges were treated as prima facie within services in relation to real estate. By contrast, mobilisation of debenture or bond applications and related personalised services to debenture holders were held not prima facie taxable as business auxiliary service, because debentures were treated as actionable claims excluded from the borrowed definition of goods. Case-Laws Service Tax Tue, 07 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204638