2009 (2) TMI 731

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..... - Shri T.K. Jayaraman and M.V. Ravindran, JJ. Shri Y.V. Raviraj, Advocate, for the Appellant. Shri V.R. Gyaneshwar, JDR, for the Respondent. 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 o .....

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..... rovides option to avail abatement and pay service tax only on 33% of the gross amount charged, subject to fulfillment of conditions specified in the notification. 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 taker .....

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