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Arrangement of deal to transfer land can't be constituted as real estate service as consideration isn't fixed

January 4, 2019[2018] 100 471 (New Delhi - CESTAT)

GST/EXCISE/ST/VAT : Where one 'S' had entered into a memorandum of understanding with assessee for procuring certain land at fixed average rate price and obligation of assessee was to organise registration of land in name of 'S' and difference, if any, between amount actually paid by assessee to owners of land and average rate per acre settled between 'S' and assessee would be payable to assessee as its profit, transaction between assessee and 'S' was one of trading in land and it would not fall under category of 'real estate agent services'

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