2010 (2) TMI 417

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....ED BY: S/Shri B.S. Tripathy and Amresh Misra, Advocates, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per: S.S. Kang, Vice-President] - Heard both sides. 2. Applicant filed this Application for waiver of pre-deposit of an amount of Service Tax of Rs.18,45,76,431/- (Rupees Eighteen Crores Forty Five Lakhs Seventy Six Thousand Four Hundred and Thirty One only) and pena....

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....t, construction, implementation, supervision, maintenance, marketing, acquisition or management of real estate. 3. The case of the Revenue is that as Applicant acquired the land therefore they had provided the real estate agent's service. The land is acquired by the Corporation and the land is still with the Corporation therefore it cannot be said that Applicant provided any real estate agent's....

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....the compensation given to the land owners. Therefore the Applicants are providing real estate agent's service. 5. We find that as per the provisions of the Finance Act real estate agent means any person who is engaged in rendering any service in relation to sale, purchase, leasing or renting of real estate and includes real estate consultant. The real estate consultant means a person who render....