2011 (12) TMI 405

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....09. Service tax of Rs.6,41,618/- stands confirmed alongwith imposition of identical amount of penalty. The said demands stand confirmed on the ground that during the relevant period, the appellants have provided services falling under category of real estate agent's service. 2. As per the facts on records, the appellant is engaged in construction of residential and commercial buildings and selling the same to their customers. For the said purpose, they entered into an agreement with their buyers, in the form of allotment letter. In terms of the said allotment letter, the prospective buyer is not entitled to transfer his right acquired under this agreement till execution of the sale deed without prior consent of the appellant. If the prosp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to be proved that the person acted as a "real estate agent". Further, while acting as the "real estate agent", the person concerned should have provided service of sale, purchase, leasing or renting of real estate. If the person on whom the tax is sought to be levied did not act as a "real estate agent", no tax can be levied on him. In the statutory definition of the "real estate agent" in section 65 (88) of the Act 94, the words, "any in relation to sale, purchase, leasing or renting of real estate......."shall mean any service that, directly or indirectly, resulted in sale, purchase etc. of real estate. The words cannot, in their ambit, include an activity which is not connected with the sale, purchase etc. of a real estate. An activity w....