2010 (4) TMI 669

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....he Appellant. Shri Mahesh Rastogi, DR, for the Respondent. [Order per : D.N. Panda, Member (J) (Oral)]. - Moving both the appeals the appellants has also filed two stay applications for stay of realization of the demand raised by adjudication order. In the stay application registered as ST/3194/2009 (arising out of appeal No. 952/2009) there is a prayer for stay of realization of Service tax d....

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....in charges are recovered from the buyers. This record is maintained for various purposes of owning, right or divesting the same over the flat booked. Such a service is not a real estate service under the law. To submit so, Shri Pahwa relied upon the decision in the case of Puravankara Projects Ltd. v. CST, Bangalore reported in 2010 (18) S.T.R. 7 (Tri. - Bang.) and places para 4.2 of the order pas....

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....find that, prima facie, this consideration is not received towards any service rendered by the appellants as real estate agent. Demand under this category is therefore not sustainable." 3. Learned DRon behalf of the Revenue submits that the appellant was thoroughly examined by the learned adjudicating authority who had granted fair opportunity of hearing, passed appropriate order, levying th....