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Service Tax on Real Estate Agent Services: Development Charges Classified as Profit, Not Taxable Under Extended Limitation Period.

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Full Text of the Document

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....Demand of service tax - providing real estate agent services - self service or not - Extended period of limitation - It is clear that the amount received by the appellant as development charges which are nothing but in the form of profit, which will not get covered under the category of real estate agent services. - AT....