2015 (7) TMI 927

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.... the Respondent : Mr R Gurunathan, AR ORDER Per: B S V Murthy: Demand of service tax on the consideration received from Tirumala Tirupati Devasthanam (TTD) for construction of girls hostel in their medical college, second floor for Ayurvedic hospital, cottages and reworking of agricultural land as sub-contractors have been made on the ground that appellants have rendered taxable services ....

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..... He submits that no evidence has been produced by the appellant to show that the activities undertaken relate to agriculture. The show-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,....