2009 (8) TMI 746

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..... ppellant. Shri M. Ravi Rajendran, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed against waiver of pre-deposit of the following amounts :- (i)      Service tax amount of Rs. 97,005/-; (ii)    Education Cess of Rs. 1,940/-; (iii)   Interest under Section 75 of the Finance Act, 1994; (iv)&n .....

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..... 6) S.T.R. 621 (Tri. - Bang.)], we find that the issue involved in the case is identical and is in respect of the very same assessee. The issue involved is regarding inclusion of cost of land in taxable value, while discharging the service tax liability under the category of 'Construction of Residential Complex'. We find that the assessee is not required to include the cost of land in terms of the .....

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