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    <title>2018 (2) TMI 1046 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order holding the appellant liable for service tax under Real Estate Agent Service, remanding the matter for a fresh review by the Original Authority. The appellant&#039;s lack of evidence demonstrating ownership of the residential complex and record-keeping led to the decision. The Tribunal emphasized the need for a thorough re-examination to determine if the appellant&#039;s activities truly fell under Real Estate Agent Service, granting the appellant the opportunity to present additional evidence for a fair reassessment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=355625</link>
      <description>The Tribunal set aside the order holding the appellant liable for service tax under Real Estate Agent Service, remanding the matter for a fresh review by the Original Authority. The appellant&#039;s lack of evidence demonstrating ownership of the residential complex and record-keeping led to the decision. The Tribunal emphasized the need for a thorough re-examination to determine if the appellant&#039;s activities truly fell under Real Estate Agent Service, granting the appellant the opportunity to present additional evidence for a fair reassessment.</description>
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      <pubDate>Mon, 08 Jan 2018 00:00:00 +0530</pubDate>
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