#Karnataka Land Reforms Act

CESTAT Bangalore rules that real estate transactions on principal-to-principal basis are not taxable as 'Real Estate Agent Services' and works contract valuation must exclude goods value under Rule 2A(i) of Service Tax Rules.

The Karnataka High Court ruled that a Land Tribunal lacks jurisdiction to grant occupancy rights exceeding the extent claimed in Form No.7 unless amended before final adjudication. This decision underscores the procedural rigidity in tenancy disputes, binding parties to their initial claims under the Act.