Title Transfer - The Legal Chamber

The Supreme Court held that transactions involving the outright sale of land, even if accompanied by ancillary facilitation activities, do not constitute taxable services of a ‘Real Estate Agent’ under the Finance Act, 1994. The activity must involve a clear contract of agency. Mere sale of immovable property is excluded from the definition of ‘service’. Facts Of The Case: The respondent, M/s Elegant Developers, entered into three Memorandums of Understanding (MOUs) with M/s Sahara India Commercial Corporation Ltd. (SICCL) for the identification, acquisition, and development of land parcels for real estate projects. Under these agreements, Elegant Developers was responsible for tasks like purchasing contiguous land blocks, obtaining title clearances, securing necessary government approva...

The Supreme Court enhanced the appellant-wife's permanent alimony to ₹50,000 per month with a 5% increase every two years, modifying the High Court's order. The Court held the previous alimony inadequate given the respondent-husband's income and the appellant's need to maintain her standard of living. Financial support for the 26-year-old son was not mandated. Facts Of The Case: Rakhi Sadhukhan (appellant-wife) and Raja Sadhukhan (respondent-husband) were married on June 18, 1997, and had a son on August 5, 1998. In July 2008, the respondent-husband filed Matrimonial Suit No. 430 of 2008 seeking divorce on grounds of cruelty. The appellant-wife then filed Misc. Case No. 155 of 2008 for interim maintenance, and the Trial Court awarded her ₹8,000 per month and ₹10,000 for litigation expens...

Tag: Title Transfer

Supreme Court Quashes Service Tax Demand, Says No Suppression If Transactions are Transparent

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