https://www.taxtmi.com/article/detailed?id=15495 Transactions where a developer purchases and transfers land were characterised as transfers of title, not services by a Real Estate Agent, because the developer bore procurement risk, there was no agency or consultancy contract, and remuneration was a price margin rather than a commission. Section 65B(44)(ai) excludes mere transfers of immovable property from "service", and the proviso extending limitation applies only for proven deliberate suppression, not mere non-payment; accordingly, the service tax demand and extended assessment were unsustainable. en-us Wed, 26 Nov 2025 08:44:09 +0530 Wed, 26 Nov 2025 08:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15495 Transactions where a developer purchases and transfers land were characterised as transfers of title, not services by a Real Estate Agent, because the developer bore procurement risk, there was no agency or consultancy contract, and remuneration was a price margin rather than a commission. Section 65B(44)(ai) excludes mere transfers of immovable property from "service", and the proviso extending limitation applies only for proven deliberate suppression, not mere non-payment; accordingly, the service tax demand and extended assessment were unsustainable. Articles Service Tax Wed, 26 Nov 2025 08:44:09 +0530 https://www.taxtmi.com/article/detailed?id=15495