TaxTMI 
TaxTMI 
2015 (12) TMI 210
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Ms. Suchitra Sharma, Jt. CDR, for the Respondent. [Order per : Justice G. Raghuram, President]. - The Joint Commissioner, Service Tax, New Delhi by the adjudication order dated 30-9-2010 confirmed service tax demand of Rs. 23,13,095/- apart from interest and penalties on the ground that the petitioner had provided "Real Estate Agent" services, defined in Section 65(88) read with Section 65(105)(....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that behalf. The collection of administrative charges by the appellant is thus and in terms of clause 15 of the allotment agreement for a transfer by an allottee of his allotment rights to another. The charges collected by the appellant for authorising a transfer of allotment rights, from the initial allottee to another person, is termed as an administrative charges under the agreement between the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....definition real estate agent must act as the agent of the owner of real estate and thus the owner of the property cannot be a real estate agent. In terms of clause 15, since administrative charges are collected only prior to a concluded sale by the appellant in favour of third parties, the appellant continues to be owner of the real estate and therefore could not be considered an agent of his own ....