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2019 (6) TMI 633 - AT - Service TaxClassification of services - taxable service “Real Estate Agent” and “Site Formation and Clearance, Excavation and Earth Moving and Demolition” provided by the Appellant during the period 2005-2006 to 2009-2010 - Circular dated 27 July 2005 - HELD THAT:- The clauses of the present agreement clearly indicate that extensive construction and development had to be carried out by the Appellant and, thereafter, land/ plots were to be sold. The finances were also to be arranged by the Appellant. An agent does not carry out these activities. Thus, for this reason also the impugned order cannot be sustained. A Division bench of the Tribunal in M/S RADIUS CORPORATION LTD. VERSUS CCE, RAIPUR [2013 (9) TMI 517 - CESTAT NEW DELHI] examined the scope for “site formation” services and it was observed that the contract signed for construction of the Major Ground Balancing Reservoir for raising the height of the existing reservoir would not fall under the category of “site formation”. The activity carried out by the Appellant would, therefore, not fall under ‘site formation’. Extended period of limitation - HELD THAT:- It is not necessary to deal with the other submissions advanced by learned Counsel for the Appellant relating to co-venture or extended period of limitation. The pre-deposit made by the Appellant in this Appeal shall be refunded to the Appellant within a period of two months from the date of copy of the order is produced before the competent authority. Appeal allowed - decided in favor of appellant.
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