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    <title>2024 (3) TMI 692 - CESTAT CHANDIGARH</title>
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    <description>CESTAT Chandigarh dismissed Revenue&#039;s appeal against real estate developer regarding service tax on transfer/administrative charges. The developer charged fees for incorporating new buyer names in records when original buyers sold properties to third parties. CESTAT held that such transfer/administrative charges are not liable to service tax as the developer was not involved as mediator in sale/purchase negotiations between parties, dealing on principal-to-principal basis. The tribunal consistently maintained this position, confirming no service tax liability exists for such administrative charges by real estate developers.</description>
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    <pubDate>Tue, 12 Mar 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=450911</link>
      <description>CESTAT Chandigarh dismissed Revenue&#039;s appeal against real estate developer regarding service tax on transfer/administrative charges. The developer charged fees for incorporating new buyer names in records when original buyers sold properties to third parties. CESTAT held that such transfer/administrative charges are not liable to service tax as the developer was not involved as mediator in sale/purchase negotiations between parties, dealing on principal-to-principal basis. The tribunal consistently maintained this position, confirming no service tax liability exists for such administrative charges by real estate developers.</description>
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      <pubDate>Tue, 12 Mar 2024 00:00:00 +0530</pubDate>
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