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Court Rules No Service Tax for Property Development and Plot Sales Between 2005-2010; Not Real Estate Agent Service.

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Full Text of the Document

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....Classification of services - exclusive right to develop the said property and to sell individual developed plots - period 2005-2006 to 2009-2010 - the extensive construction and development had to be carried out by the Appellant with arrangement of finance and, thereafter, land/ plots were to be sold - neither Real Estate Agent service nor site formation service - no service tax....