https://www.taxtmi.com/caselaws?id=437290 The Tribunal held that the appellant, engaged in land transactions with a commercial corporation, was not liable to pay service tax as a Real Estate Agent. The Tribunal emphasized that the lack of defined consideration and the nature of the transactions did not warrant service tax imposition. It was noted that the parties were more akin to partners rather than agents, and the absence of quantified remuneration rendered the tax demand unsustainable. The Tribunal found no malice, upheld the appeal, set aside the tax demand, and granted consequential benefits to the appellant. en-us Thu, 27 Apr 2023 00:00:00 +0530 Tue, 02 May 2023 21:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437290 The Tribunal held that the appellant, engaged in land transactions with a commercial corporation, was not liable to pay service tax as a Real Estate Agent. The Tribunal emphasized that the lack of defined consideration and the nature of the transactions did not warrant service tax imposition. It was noted that the parties were more akin to partners rather than agents, and the absence of quantified remuneration rendered the tax demand unsustainable. The Tribunal found no malice, upheld the appeal, set aside the tax demand, and granted consequential benefits to the appellant. Case-Laws Service Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437290