TMI Blog2020 (1) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... edly agricultural land. Revenue has also not disputed the said fact. As per the definition of site formation and clearance etc, any activity done in relation to agriculture is excluded - Inasmuch as the services in the present case were provided in relation to agriculture, the same has to be held as exempted. Subsequent action by the owner of the land has got no relation to the activities done by the appellant prior to the said conversion. The findings of the Adjudicating Authority that since the agricultural land was subsequently converted into commercial land, the activity undertaken by the appellant prior to the said conversion would become taxable subsequent to conversion of the land, cannot be agreed upon - demand set aside. Time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite formation and clearance service, excavation, earth moving and demolition service does not include the service provided in relation to agriculture, irrigation etc., the appellant did not pay any service tax on the said services so provided by them to M/s Arrow Infra Limited. There is no dispute about the said fact, which is also accepted by the Revenue in the show cause notice as also in the order. 3. Subsequent to the completion of the said work, M/s Arrow Infra Limited got the land use changed from agriculture use to construction of residential complexes etc. in the year 2009-2010. Certificate to that effect was issued by Uttarakhand Development Authority vide their Notification dated 13 January, 2009 and 29 March, 2010. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cultural land during the period of the service and was changed to industrial and commercial use only in 2009 onwards. As such it cannot be said that the services provided by them were in respect of land which was for commercial purpose during the relevant time. He also assails the impugned order on the point of limitation by submitting that the show cause notice issued on 22 April, 2013 is admittedly barred by limitation. He submits that the Adjudicating Authority has invoked the longer period on the ground that M/s Arrow Infra Limited have connived with the appellant to get the work of spreading and dumping of earth by declaring the land as agriculture land and thereafter getting the same converted from Agricultural land to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case were provided in relation to agriculture, the same has to be held as exempted. Subsequent action by the owner of the land has got no relation to the activities done by the appellant prior to the said conversion. As such, we do not agree with the findings of the Adjudicating Authority that since the agricultural land was subsequently converted into commercial land, the activity undertaken by the appellant prior to the said conversion would become taxable subsequent to conversion of the land. The taxability of the service is required to be examined at the time when the same were provided. Admittedly, the same were provided in respect of the agricultural land. As such, we find not justifiable reason to uphold the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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