Service tax on real estate

Wow , so many things in a question ,, Real estate business... Segment ; sells plots of 80 sq yards No levy of service tax as this is a case of sale of immovable property. As a transfer of title of immovable property by way of sale is excluded from definition of service under section 65B (44) . . , Segment : sale of sonstructed flats No levy of service tax as this is a case of sale of immovable property. As a transfer of title of immovable property by way of sale is excluded from definition of service under section 65B (44) . . ,

This was the treatment of selling party But for agent, The service provided by him is definitely a service as per defined in section 65B (44) and not declared as negative list of service undrr section 66D. Neither any partial or full exemptio under notification 26/2012 & 25/2012 respectively. Therefore, full ST is chargeable under section 66B if providd or agreed to provided in taxable territory.