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TMI Blog2015 (9) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants was inclusive of the profit of the appellants which was includible in the assessable value. In the absence of data given by the appellants the primary adjudicating authority prima facie felt constrained in granting the deduction of value of the land. Taxability of service - Held That:- as per Section 65(97a) the service rendered in relation to agriculture is excluded from the scope o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 31-3-2015 - Hon ble Mr. Justice G. Raghuram, President And Hon ble Mr. R.K. Singh, Member (Technical),JJ. For the Appellant : Shri R.K. Tiwari with Shri Somesh Arora and Shri K.S. Gupta, Advocates For the Respondent : Shri Govind Dixit, D.R. ORDER Per R.K. Singh: Stay application along with appeal has been filed against Order-in-Original No. 132/GB/2013 dated 30.9.2013 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that: (i) The cost of land could not be part of the value of real estate agent service while the impugned demand has been confirmed on value which included the value of the land. (ii) 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. (iii) There is no wilful mis-state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind 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 any advice, consultancy or technical assistance in relation to design, development, construction acquisition...........of real estate is covered under Real Estate Agent Service [Section 65(105)(v)] ibid. Further, as per Section 65(97a) the service re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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