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    <title>2024 (8) TMI 1448 - CESTAT AHMEDABAD</title>
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    <description>The CESTAT Ahmedabad held that a party engaged in purchasing and reselling land for profit cannot be classified as a Real Estate Agent for service tax purposes. The tribunal relied on precedent from Nilesh T Patel case, where similar land purchase and resale activities to real estate developers were held not to constitute Real Estate Agent services. The department&#039;s demand for service tax under the Real Estate Agent category was deemed unsustainable. The impugned order was set aside and the appeal was allowed in favor of the appellant.</description>
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    <pubDate>Fri, 30 Aug 2024 00:00:00 +0530</pubDate>
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      <title>2024 (8) TMI 1448 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=757744</link>
      <description>The CESTAT Ahmedabad held that a party engaged in purchasing and reselling land for profit cannot be classified as a Real Estate Agent for service tax purposes. The tribunal relied on precedent from Nilesh T Patel case, where similar land purchase and resale activities to real estate developers were held not to constitute Real Estate Agent services. The department&#039;s demand for service tax under the Real Estate Agent category was deemed unsustainable. The impugned order was set aside and the appeal was allowed in favor of the appellant.</description>
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      <pubDate>Fri, 30 Aug 2024 00:00:00 +0530</pubDate>
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