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2015 (3) TMI 1108 - AT - Service TaxWaiver of pre deposit - levelling of soil including filling of gorges/nallah, etc - value of the goods involved is also excludible in terms of Notification No. 12/2003-ST - Held that:- The adjudicating authority further noted that the average cost of land mentioned by the appellants was inclusive of the profit of the appellants which was includible in the assessable value. Thus when the appellants failed to provide the evidence of the value of land, the adjudicating authority felt constrained not to deduct the value thereof. Similarly, it was for the appellants to provide evidence required for the benefit of notification No. 12/2003 - development of agriculture land is outside the purview of service tax, it is to be noted that service provided in relation to agriculture is excluded from the purview of Section 65(97a) ibid, but in the present case land was (being) developed for real estate and therefore it was a service provided in relation to real estate and not in relation to agriculture (even if for the sake of argument, the land is held to be agricultural land). - issues of classification and valuation also need to be analysed at the time of final hearing, we are of the view that pre-deposit of 25% of the impugned service tax liability with proportionate interest would meet the requirement of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 - Partial stay granted.
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