2013 (8) TMI 677

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....interest and penalties including penalty of an amount equivalent to the assessed service tax under Section 78 of the Finance Act, 1994 was assessed. In the other appeal, service tax liability determined is Rs.10,41,317/- with interest and penalties as specified. Extended period of limitation was invoked for passing the order of assessment in the first case and assessment proceedings were initiated within the normal period of limitation in the second case. The petitioner is the appellant/assessee in both the appeals. 2. The petitioner is a registrant for service tax, for providing architecture service, renting of immovable property service, maintenance and repair service and transport of goods by road service. The Anti-Evasion branch of R....

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....purchase of real estate in the records, as these activities would not be positive factor for sale or purchase, would not amount to the taxable service. This interim order referred to also relies on another interim order passed by the Tribunal in Puravankara Projects Ltd. vs. C.S.T., Bangalore 2010 (18) STR 7 (Tri-Bang.), wherein this Tribunal granted wavier on the inference that the consideration received by way of transfer fee was not for services rendered by the appellant as a real estate agent. From the conclusions recorded in the Puravankara interim order, we are not persuaded that any ratio is spelt out. On other hand, in Jaipuria Infrastructure Developers Pvt. Ltd. vs. CST, Delhi 2012 (25) STR 51 (Tri-Del.), another case of an interim....