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 India Commercial Corporation Limited is liable to payment of service tax under the category of Real Estate Agent service as d...