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” during 2004–07, & therefore no Service Tax was leviable on the amounts received und...