https://www.taxtmi.com/caselaws?id=376650 The Tribunal ruled in favor of the assessee, holding that the transfer charges collected for changing the name of allottees in the records do not attract service tax under the category of 'Real Estate Agent Service.' Citing precedents, the Tribunal emphasized that the assessee did not act as a real estate agent but on a principal-to-principal basis, leading to the conclusion that no service tax is payable on the transfer charges. The Tribunal allowed the stay application filed by the assessee and dismissed the appeal by the Revenue, affirming that the demand for service tax was unsustainable. en-us Tue, 19 Feb 2019 00:00:00 +0530 Thu, 14 Mar 2019 08:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376650 The Tribunal ruled in favor of the assessee, holding that the transfer charges collected for changing the name of allottees in the records do not attract service tax under the category of 'Real Estate Agent Service.' Citing precedents, the Tribunal emphasized that the assessee did not act as a real estate agent but on a principal-to-principal basis, leading to the conclusion that no service tax is payable on the transfer charges. The Tribunal allowed the stay application filed by the assessee and dismissed the appeal by the Revenue, affirming that the demand for service tax was unsustainable. Case-Laws Service Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376650