Service tax applicablity in case of hakk sod patra

This query is : Resolved 

09 September 2015 Dear Members,

One of my client is a real estate agent. He pays money to land owner as a consideration of "Hakk sod patra" i.e. consideration for relinquishment of right in land. He receives same amount of money from his principle for the same.

Whether service tax is attracted in above scenario?

11 September 2015 No. Your client is acting as an agent and making payment on behalf of the principal.



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