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    <title>2015 (9) TMI 635 - CESTAT NEW DELHI</title>
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    <description>The case involved disputes over the inclusion of land cost in the assessable value for service tax calculation and the classification of services as real estate agent services. The Tribunal upheld the inclusion of land cost in the assessable value, considering it part of the real estate agent service. The appellants were required to make a pre-deposit of 25% of the service tax liability to proceed with the appeal process, failing which the appeal would be dismissed. The decision focused on procedural requirements and did not extensively address the exclusion of goods value under Notification No. 12/2003-ST.</description>
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      <link>https://www.taxtmi.com/caselaws?id=263967</link>
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