https://www.taxtmi.com/caselaws?id=768270 Activities that are, in substance, trading in land or development work do not fall within real estate agent service where no separately identifiable agency or consultancy consideration exists. Amounts collected as demand survey deposits, being adjustable or refundable against the property price or in the event the transaction fails, do not by themselves create a taxable service element. Cancellation charges treated as penal receipts, and miscellaneous income with no independent service component, are likewise outside service tax. On these facts, the High Court found no legal error in the Tribunal's approach and held that no substantial question of law arose, leaving the demand dropped. en-us Fri, 28 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768270 Activities that are, in substance, trading in land or development work do not fall within real estate agent service where no separately identifiable agency or consultancy consideration exists. Amounts collected as demand survey deposits, being adjustable or refundable against the property price or in the event the transaction fails, do not by themselves create a taxable service element. Cancellation charges treated as penal receipts, and miscellaneous income with no independent service component, are likewise outside service tax. On these facts, the High Court found no legal error in the Tribunal's approach and held that no substantial question of law arose, leaving the demand dropped. Case-Laws Service Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768270