https://www.taxtmi.com/caselaws?id=371129 The Tribunal held that the appellant was not liable to pay service tax under the category of 'Real Estate Agent Services'. The transactions were deemed to be principal-to-principal land trading, with no clear consideration for services. The extended period of limitation was found inapplicable due to the absence of malafide intent or suppression of facts. Consequently, the appeals were allowed, and the impugned order was set aside, entitling the appellant to consequential benefits. en-us Tue, 27 Nov 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371129 The Tribunal held that the appellant was not liable to pay service tax under the category of 'Real Estate Agent Services'. The transactions were deemed to be principal-to-principal land trading, with no clear consideration for services. The extended period of limitation was found inapplicable due to the absence of malafide intent or suppression of facts. Consequently, the appeals were allowed, and the impugned order was set aside, entitling the appellant to consequential benefits. Case-Laws Service Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371129