Activity of project developer not leviable to service tax under category ‘Real Estate Agent’

J P Infrastructure Pvt Ltd Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that as per the development agreement it is clear that activity of the appellant is of project developer and not as real estate agent and hence service tax not leviable. Facts- The appellant is engaged in the business of providing real estate agent services for which they were not registered with the service tax department and not paying service tax. Accordingly a search was carried out at the premises of the appellant and the statement of Shri Jayesh Talakshibhai Kotak, Director of t...