Petitioner Misunderstands "Real Estate Agent" Definition, No Valid Exemption from Service Tax on Transactions.

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....Prima-facie, no justification for any bonafide misapprehension on the part of the petitioner, as to the scope of the contours and trajectory of the definition of the expression “real estate agent“ nor any cause for a misconception that the transaction falls outside the purview of this taxable service - AT....