https://www.taxtmi.com/caselaws?id=294748 The Tribunal set aside the Order-in-Original, allowing both appeals and directing consequential relief to follow. The Commissioner (Appeals) erred in rejecting the appellant's claim for adjusting the refund against demands that were actually set aside. The Tribunal clarified that the transfer charges collected could not be subjected to service tax liability under the category of real estate agent services, as the appellants were dealing with allottees on a principal-to-principal basis, thus liable to be taxed under renting of immovable property services. en-us Tue, 24 Sep 2019 00:00:00 +0530 Fri, 30 Apr 2021 19:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294748 The Tribunal set aside the Order-in-Original, allowing both appeals and directing consequential relief to follow. The Commissioner (Appeals) erred in rejecting the appellant's claim for adjusting the refund against demands that were actually set aside. The Tribunal clarified that the transfer charges collected could not be subjected to service tax liability under the category of real estate agent services, as the appellants were dealing with allottees on a principal-to-principal basis, thus liable to be taxed under renting of immovable property services. Case-Laws Service Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294748