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2015 (3) TMI 1108 - CESTAT NEW DELHI

2015 (3) TMI 1108 - CESTAT NEW DELHI - 2015 (40) S.T.R. 507 (Tri. - Del.) - Waiver 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 e .....

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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 gr .....

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,427/- along with interest and penalties had been confirmed for the period 1.10.2004 to 31.3.2008. 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 Jodhpur and Allahabad for which they received payment from M/s Sahara India but did not pay service tax as per MOU. The service provided included levelling of soil including filling of gorges/nallah, etc. by h .....

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their service is not covered under the category of real estate agent service as land acquired was agricultural land on which real estate could not be developed as per law and the value of the goods involved is also excludible in terms of Notification No. 12/2003-ST. They also pleaded that there was no wilful misstatement/suppression and so demand is time-barred. 3. We find that the adjudicating authority has considered the contention that value of the land is not includible in the assessable val .....

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ed for the benefit of notification No. 12/2003. As regards the contention of the appellants that they were not providing real estate agent service, we find that as per the definition of real estate agent given in Section 65(88) of the Finance Act 1994 [read with Section 65(89)] of the Finance Act 1994 providing advice, consultancy or technical assistance in relation to evaluation conception, design, development, construction acquisition of real estate is also clearly covered under the scope of R .....

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