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Elegant Developers Versus CC, Delhi

2015 (9) TMI 635 - CESTAT NEW DELHI

Waiver 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 .....

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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. - No. ST/Stay/50146/2014 in ST/50119/2014-CU(DB) - Stay .....

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was confirmed for the period 1.10.2004 to 31.3.2007 under the category of Real Estate Agent Service. The appellants had entered into an agreement with M/s Sahara India Commercial Corporation Ltd. for acquisition, development and management of its real estate project at Sahara City Homes, at Sri Ganganagar, Vadodara, & Kurukshetra, Haryana, for which they received payment from M/s Sahara India but did not pay service tax. As per the MOU, they also provided service of levelling of soil includ .....

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l land on which real estate could not be developed as per law. (iii) There is no wilful mis-statement/suppression of facts. (iv) The value of the goods involved during the service is also excludible in terms of Notification No. 12/2003-ST. 3. We find that the primary adjudicating authority has considered the point that the 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 .....

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