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    <title>2011 (12) TMI 405 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant in a service tax liability case related to real estate agent services. The Tribunal found that the administrative charges imposed by the appellant for correcting entries in records did not constitute real estate agent services as they were not directly linked to causing real estate transactions. Citing precedents, the Tribunal emphasized that services must have a direct or indirect connection to real estate sale or purchase to be taxable. The judgment underscored the necessity of establishing a causal link between services provided and real estate transactions to determine service tax liability accurately.</description>
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    <pubDate>Wed, 21 Dec 2011 00:00:00 +0530</pubDate>
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      <title>2011 (12) TMI 405 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=213038</link>
      <description>The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant in a service tax liability case related to real estate agent services. The Tribunal found that the administrative charges imposed by the appellant for correcting entries in records did not constitute real estate agent services as they were not directly linked to causing real estate transactions. Citing precedents, the Tribunal emphasized that services must have a direct or indirect connection to real estate sale or purchase to be taxable. The judgment underscored the necessity of establishing a causal link between services provided and real estate transactions to determine service tax liability accurately.</description>
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      <pubDate>Wed, 21 Dec 2011 00:00:00 +0530</pubDate>
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