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    <title>2023 (6) TMI 461 - CESTAT NEW DELHI</title>
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    <description>The appeal challenges the order confirming the demand of service tax for specific periods under the &#039;real estate agent&#039; category. The appellant, engaged in real estate projects, charged administrative expenses for record correction, not real estate agent services. The Tribunal, considering subsequent decisions and distinguishing earlier rulings, found that the appellant did not provide real estate agent services. Consequently, the Commissioner&#039;s order confirming the demand was set aside, and the appeal was allowed.</description>
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      <title>2023 (6) TMI 461 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=438887</link>
      <description>The appeal challenges the order confirming the demand of service tax for specific periods under the &#039;real estate agent&#039; category. The appellant, engaged in real estate projects, charged administrative expenses for record correction, not real estate agent services. The Tribunal, considering subsequent decisions and distinguishing earlier rulings, found that the appellant did not provide real estate agent services. Consequently, the Commissioner&#039;s order confirming the demand was set aside, and the appeal was allowed.</description>
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      <law>Service Tax</law>
      <pubDate>Mon, 29 May 2023 00:00:00 +0530</pubDate>
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