Service tax not leviable on purchase of land from landowners and re-sale to Real Estate Developers

Nilesh T Patel Vs Commissioner of Central Excise & ST, Rajkot (CESTAT Ahmedabad)

CESTAT Ahmedabad held that purchase of land from landowners and re-sale of the same to Real Estate Developers doesn’t fall under the category of ‘Real Estate Agency Service’ and hence not liable to service tax.

Facts- The issue involved in the present case is that whether the appellant being involved in the sale and purchase of land and subsequently the land is sold to M/s. Sahara In

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