https://www.taxtmi.com/article/detailed?id=9208 Developer granted exclusive, irrevocable rights to develop and sell plots, financed and executed infrastructure and approvals, and sold plots on a principal-to-principal basis while owners retained title for conveyance. The show cause notice alleged composite services as real estate agent and site formation but failed to specify the particular taxable category or essential character as required for classification; the notice's vagueness rendered the proposed levy unsustainable. The developer's independent sale and the nature of the development activities did not fit within the definitions of real estate agent or site formation service. en-us Mon, 25 May 2020 10:24:17 +0530 Mon, 25 May 2020 10:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9208 Developer granted exclusive, irrevocable rights to develop and sell plots, financed and executed infrastructure and approvals, and sold plots on a principal-to-principal basis while owners retained title for conveyance. The show cause notice alleged composite services as real estate agent and site formation but failed to specify the particular taxable category or essential character as required for classification; the notice's vagueness rendered the proposed levy unsustainable. The developer's independent sale and the nature of the development activities did not fit within the definitions of real estate agent or site formation service. Articles Goods and Services Tax - GST Mon, 25 May 2020 10:24:17 +0530 https://www.taxtmi.com/article/detailed?id=9208