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TMI Blog2015 (3) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2003 - development of agriculture land is outside the purview of service tax, it is to be noted that service provided in relation to agriculture is excluded from the purview of Section 65(97a) ibid, but in the present case land was (being) developed for real estate and therefore it was a service provided in relation to real estate and not in relation to agriculture (even if for the sake of argument, the land is held to be agricultural land). - issues of classification and valuation also need to be analysed at the time of final hearing, we are of the view that pre-deposit of 25% of the impugned service tax liability with proportionate interest would meet the requirement of Section 35F of the Central Excise Act, 1944 read with Section 83 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on value which included the value of the land. They also stated that 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 and the value of the goods involved is also excludible in terms of Notification No. 12/2003-ST. They also pleaded that there was no wilful misstatement/suppression and so demand is time-barred. 3. We find that the adjudicating authority has considered the contention that value of the land is not includible in the assessable value for charging service tax but noted that the appellants failed to give the cost of land. The adjudicating authority further noted that the average cost of land mentioned by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f final hearing. Similarly the request for submitting additional evidence/documents would be considered at the time of final hearing of the appeal. However, having regard to all these factors and in view of the fact that issues of classification and valuation also need to be analysed at the time of final hearing, we are of the view that pre-deposit of 25% of the impugned service tax liability with proportionate interest would meet the requirement of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Accordingly, we order pre-deposit of 25% adjudicated service tax liability with proportionate interest within six weeks. Compliance is to be reported on 21.5.2015. Subject to such compliance, the recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X
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