2009 (2) TMI 731

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..... ORDER In terms of the impugned order, the appellant is required to pre-deposit an amount of Rs. 5,67,600/- along with Education Cess of Rs. 11,352/- and the following amounts. (i) Interest under Section 75 has been demanded (ii) Penalty of Rs. 200/- per day under Section 76 (iii) Penalty of Rs. 1,000/- under Section 77 (iv) Equal penalty under Section 78 This differential tax has been dema .....

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..... " It is very clear that the Service Tax assessee is not required to include the cost of the land and stamp duty. The learned advocate also invited our attention to the agreement entered into between the appellant and the apartment takers. 3. Prima facie, we do not find any merit in the stand taken by the revenue. Therefore, we order full waiver of the pre-deposit of differential amount demanded .....

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