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Real Estate Services on Agricultural Land Taxed u/s 65 (97a); Not Exempt as Agricultural Services.

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....Taxability - Real Estate Agent Service - the service rendered in relation to agriculture is excluded from the scope of Section 65 (97a) - the service rendered by the appellants was not in relation to agriculture, but was in relation to real estate even if the land was agriculture land. - AT....

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Real Estate Services on Agricultural Land Taxed u/s 65 (97a); Not Exempt as Agricultural Services.