2015 (7) TMI 927

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..... cause notice was issued in this case on 31.05.2012, whereas the demand for reworking of agricultural land relates to the year 2008-09. Therefore, it becomes necessary to examine whether appellants have sufficient grounds to consider it as agricultural work or not, which would require the details of agreement, the kind of work undertaken etc. to be considered, which in our opinion may not be necess .....

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..... ered taxable services during the period from 2007-2010 till 2012. 2. The learned counsel submits that the issue as to whether service tax has to be paid for different types of services rendered to TTD had come up before the Tribunal earlier and this Tribunal had taken a view that since the objective of the activities is not commercial and in the absence of liability to service tax on non-commer .....

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..... icultural work or not, which would require the details of agreement, the kind of work undertaken etc. to be considered, which in our opinion may not be necessary at this stage since it would consume a lot of time. Having regard to the overall facts and circumstances, we waive the requirement of pre-deposit and grant stay against recovery of dues during the pendency of appeal. (Order pronounced .....

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