2016 (3) TMI 136

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....DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - The appellant has filed stay application along with appeal against Order-in-Appeal dated 4-10-2013, which upheld the Order-in-Original dated 30-3-2012 in terms of which service tax demand of Rs. 10,96,452/- along with interest and penalties was confirmed under 'Real Estate Agent' service and 'Site Formation and Clearance, Exca....

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....orporation from land owners and rendered various services in relation to purchase of such land. Real estate agent is defined under Section 65(88) of the Finance Act, 1994, in terms of which "real estate agent means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of real estate and includes a real estate consultant;" Section 65(89) ibid defines th....