2018 (2) TMI 1046

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....t. Rep. by Shri R.K. Majhi, AR - for the respondent. ORDER Per: B. Ravichandran The only point of dispute in the present case is with reference to service tax liability of the appellant under the category of Real Estate Agent Service in terms of Section 65(105)(v) of the Finance Act, 1994. 2. Ld. Consultant appearing for the appellant submitted that the dispute covered the period 1.....

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....in the appellant's own case, the said activity was considered taxable as held by the Tribunal in 2016 (42) STR 481 (Tribunal). He pleaded that the said order has not examined the actual scope of activities as it was recorded that it is an admitted fact that the appellant was a Real Estate Agent and registered under Real Estate Agent service. It was providing service in relation to the sale/purchas....

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....the Tribunal (supra), there is no question of varying the findings in the present appeal. 5. We have heard both the sides and perused the appeal records. 6. The tax liability against the appellant was upheld in the earlier proceedings by this Tribunal, as recorded above. The prayer of the Consultant is that the said ratio cannot be continued to apply for all time. They can establish material....