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of <h1>Dispute over service tax demand for services to Tirumala Tirupati Devasthanam</h1> <h3>R. Rami Reddy & Co. Versus Commissioner of Central Excise, Customs & Service Tax, Tirupati</h3> R. Rami Reddy & Co. Versus Commissioner of Central Excise, Customs & Service Tax, Tirupati - TMI Issues involved:Demand of service tax on various services rendered to Tirumala Tirupati Devasthanam (TTD) including construction of girls hostel, second floor for Ayurvedic hospital, cottages, and reworking of agricultural land as sub-contractors.Analysis:The judgment pertains to the demand of service tax on different services provided to Tirumala Tirupati Devasthanam (TTD) by the appellants between 2007-2010 till 2012. The issue revolves around whether service tax is applicable to the consideration received for these services. The learned counsel for the appellant referred to a previous Tribunal decision in the case of Bh. Venkata Ramakrishna Raju Vs CCE, where it was held that in the absence of liability to service tax on non-commercial/non-industrial activities, the appellants may have a case. This decision sets a precedent regarding the taxability of services provided to TTD.Regarding the specific service of reworking of agricultural land, the learned A.R. argues that the principles established in the previous case may not apply in this instance. He asserts that there is a lack of evidence to prove that the activities undertaken by the appellants relate to agriculture. The show-cause notice for this particular service was issued in 2012, while the demand relates to the year 2008-09. The Tribunal acknowledges the need to examine whether the work qualifies as agricultural, requiring detailed information such as the agreement terms and the nature of work performed. However, to expedite proceedings and avoid unnecessary delays, the Tribunal decides to waive the pre-deposit requirement and grants a stay on the recovery of dues during the appeal process.In conclusion, the judgment addresses the service tax liability on a range of services provided to TTD, highlighting the applicability of tax based on the nature of activities. It emphasizes the need for evidence and details to determine the taxability of specific services, while also prioritizing efficiency in the legal proceedings by granting relief to the appellants during the appeal.
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