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2015 (9) TMI 635 - AT - Service TaxWaiver of pre deposit - Real Estate Agent Service - land acquired was agricultural land for real estate - Held that:- Value of the land is not includible in the assessable value for charging service tax and noted that the appellants failed to give the cost of land and 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. In the absence of data given by the appellants the primary adjudicating authority prima facie felt constrained in granting the deduction of value of the land. Taxability of service - Held That:- as per Section 65(97a) the service rendered in relation to agriculture is excluded from the scope of Section 65 (97a) while the service rendered by the appellants was not in relation to agriculture, but was in relation to real estate even if the land (for the sake of argument) was agriculture land. As regards the contention that there was no wilful mis-statement or suppression of fact, this requires a detailed discussion which can be taken up only at the time of final hearing. However, having regard to all these factors and facts and circumstances, 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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