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Service tax not leviable on purchase of land from landowners and re-sale to Real Estate Developers
Case Law Details
- Case Name
- Nilesh T Patel Vs Commissioner of Central Excise & ST, Rajkot (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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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 India Commercial Corporation Limited is liable to payment of service tax under the category of Real Estate A...
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