https://www.taxtmi.com/caselaws?id=343405 The Tribunal upheld the first appellate authority's decision to set aside demands and penalties imposed on the respondent for "real estate agent" services. The Tribunal found that the respondent's activities of purchasing land and Transferable Development Rights (TDR) for profit did not constitute real estate agent services. The Revenue's argument that the activities could be classified as real estate consultant services was dismissed, citing lack of evidence and precedent supporting their claim. The Tribunal concluded that the respondent's actions did not fall under real estate agent or consultant services, rejecting the Revenue's appeal and upholding the initial decision. en-us Fri, 31 Mar 2017 00:00:00 +0530 Mon, 01 Jan 2018 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343405 The Tribunal upheld the first appellate authority's decision to set aside demands and penalties imposed on the respondent for "real estate agent" services. The Tribunal found that the respondent's activities of purchasing land and Transferable Development Rights (TDR) for profit did not constitute real estate agent services. The Revenue's argument that the activities could be classified as real estate consultant services was dismissed, citing lack of evidence and precedent supporting their claim. The Tribunal concluded that the respondent's actions did not fall under real estate agent or consultant services, rejecting the Revenue's appeal and upholding the initial decision. Case-Laws Service Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343405