No Service, No Agency, No Tax: Mere Sale of Land Outside Service Tax Net – SC

Commissioner of Service Tax Vs Elegant Developers (Supreme Court of India)

No Service, No Agency, No Tax: Mere Sale of Land Outside Service Tax Net- SC Upholds CESTAT in Sahara–Elegant Land Deal Case- —Supreme Court Quashes ₹10.45 Cr Demand- Extended Limitation Needs Intent to Evade—SC Rejects Revenue’s Appeal

The Supreme Court dismissed the Revenue’s appeals & upheld the CESTAT’s order, holding that M/s Elegant Developers was not a “Real Estate Agent” or “Real Estate Consultant” du

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