2015 (3) TMI 1108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i R.K. Tiwari with Shri Somesh Arora and Shri K.S. Gupta , Advocates For the Respondent : Shri Govind Dixit, DR ORDER Per R.K. Singh : Stay application along with appeal has been filed against Order-in-Original No. 180/GB/2013 dated 29.11.2013 in terms of which a service tax demand of Rs. 98,22,427/- along with interest and penalties had been confirmed for the period 1.10.2004 to 31.3.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e the impugned demand has been confirmed on value which included the value of the land. They also stated that their service is 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 and the value of the goods involved is also excludible in terms of Notification No. 12/2003-ST. They also pleaded that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ants that they were not providing real estate agent service, we find that as per the definition of real estate agent given in Section 65(88) of the Finance Act 1994 [read with Section 65(89)] of the Finance Act 1994 providing advice, consultancy or technical assistance in relation to evaluation conception, design, development, construction acquisition of real estate is also clearly covered under t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... time of final hearing of the appeal. However, having regard to all these factors and in view of the fact that issues of classification and valuation also need to be analysed at the time of final hearing, we are of the view that pre-deposit of 25% of the impugned service tax liability with proportionate interest would meet the requirement of Section 35F of the Central Excise Act, 1944 read with Se....