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    <title>2015 (1) TMI 277 - CESTAT NEW DELHI</title>
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    <description>Collecting administrative, transfer and restoration charges for substituting a transferee&#039;s name in a builder&#039;s records did not prima facie amount to real estate agent service under the Finance Act, 1994. The Tribunal found that, at this stage, the activity did not appear to fall within the taxable category invoked by the department. On that basis, it granted full waiver of pre-deposit and stayed further proceedings under the adjudication order pending disposal of the appeal.</description>
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      <description>Collecting administrative, transfer and restoration charges for substituting a transferee&#039;s name in a builder&#039;s records did not prima facie amount to real estate agent service under the Finance Act, 1994. The Tribunal found that, at this stage, the activity did not appear to fall within the taxable category invoked by the department. On that basis, it granted full waiver of pre-deposit and stayed further proceedings under the adjudication order pending disposal of the appeal.</description>
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