No Service tax leviable as 'Real Estate Agent' when there is mere transfer of land
Last updated: 24 November 2025
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court in the case of Commissioner of Service Tax v. Ms Elegant Developers [Civil Appeal No(s). 11744 - 11745 OF 2025, order dated November 10, 2025] held that transactions involving the purchase and sale of land by a developer do not fall within the definition of "Real Estate Agent" or "Real Estate Consultant" under the Finance Act, 1994, and are expressly covered by the statutory exception for transfer of title in immovable property, thus not exigible to Service Tax.
Citation :
Civil Appeal No(s). 11744 - 11745 OF 2025, order dated November 10, 2025
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Bimal Jain
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