2015 (9) TMI 635

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.... 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 in terms of which service tax demand of Rs. 10,45,61,837/- along with interest and penalties was confirmed for the period 1.10.2004 to 31.3.2007 under the category of Real Estate Agent Service. The....

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....s 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-statement/suppression of facts. (iv) The value of the goods involved during the service is also excludible in terms of Notification No. 12/2003-ST. 3. We find that the primary adjudicating authority has consider....

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....elation 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 rendered in relation to agriculture is excluded from the scope of Section 65 (97a) while the service rendered by the appellants was not in relation to agriculture, but was in relation to real estate even ....