TaxTMI 
TaxTMI 
2007 (5) TMI 12
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....er (Appeals) dated 26-7-2005 under which it has been held that the services rendered by the appellant were of real estate agent, as upheld in the Order-in-Original dated 21-3-2005 by the A Commissioner. The learned Assistant Commissioner in his order had observed about the activities of the appellant which rendered them liable to service tax in the following manner "In the instant case, I find th....
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....tested by the party. The person, however, should have performed any of functions of advice, consultancy, technical assistance etc. I find that the party has undoubtedly offered his services to M/s. J.V.D. Builders by procuring orders for construction of houses and then getting payments to the said M/s. J.V.D. Builders. This fact has been admitted by the party too. It has also a fact on record that....
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....ment of orders and arranging payment for which they were given a certain amount. According to them, for attracting under the category of 'real estate agent' one should be a person, who should be engaged in rendering services in relation to sale, purchase, leasing or renting or real estate and one should be real estate consultant. 3. On perusal of the definitions of 'real estate agent' as appearin....
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....thorities and relies heavily upon an agreement dated 29th October, 2002 entered into between the appellant and M/s. JVD Builders Pvt. Ltd. According to the said agreement, the appellant has agreed to procure orders for M/s. JVD Builders Pvt. Ltd. from Government of Sikkim for the construction of 300 houses at Sikkim under the schemes of Rural Development Department and also to extend help in getti....