TaxTMI 
TaxTMI 
2017 (4) TMI 36
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....n Housing Board, Jaipur. The appellant entered into agreement dated 08.01.2001 with Rajasthan Housing Board, Jaipur. The said agreement is for appointing the appellant as project management and marketing consultant with reference to development of residential enclave with various infrastructures, primarily for non-resident Indians. The Revenue entertained a view that the activities undertaken by the appellant are liable to be taxed and accordingly, show cause notice dated 17.04.2007 was issued to the appellant. Though the details of work carried out by the appellant were elaborated, the show cause notice did not provide for correct quantification of service tax in respect of specific taxable service. The notice alleged that the appellants h....
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.... appellant submitted that the show cause notice suffers from vagueness and on this ground alone the demand is to be set aside. She relied on various decided cases to support her view. It is also submitted that they have carried out various types of activities in terms of the contract and these activities cannot be taxed under either Business Auxiliary Service or under Real Estate Agent Service. Since their activities are with reference to a composite contract involving various types of works, it is necessary for the Revenue to correctly classify and arrive at the liability, if any, to be discharged by them. 4. The ld. Counsel also submitted that though they raised invoices to Rajasthan Housing Board indicating service tax, they have neve....
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....ls to arrive at their decision. In the remand proceedings, the lower authorities concluded that the activities carried out by the appellant are covered by Real Estate Agent Service and accordingly, the service tax liability was affirmed. Regarding extended period and penalties, the ld. AR submitted that the appellant did raise bills with service tax and it is apparent that they are aware of the liability. Still they have not registered with the Department neither filed any returns. As such, a demand for extended period and penalties are justified. 7. We have heard both the sides and perused the appeal records. 8. On the first issue regarding the vagueness of show cause notice, we note that the show cause notice did indicate more than ....
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....dscaping and structural design. (c) Project construction management activity. (d) Marketing related activities including sales (e) Legal matters." 11. The statutory definition of Real Estate Agent is as below:- Section 65 (88) of the Finace Act, 1994 defines the words "Real Estate Agent: "Real Estate Agent" means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of any real estate and includes a real estate consultant: "Real Estate Consultant" means a person, who renders in any manner, either directly or indirectly, advice, consultancy or technical assistance, in relation to evaluation, conception, design, development, construction, im....