Court Rules Land Sale Potentially Taxable; Petitioner Must Prove Exemption Under Finance Act Section 65 (B) (44.

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....Nature of activity - service or not - petitioner joined hands with two other owners and sold about 19.07 acres of land, of which, 5.43 acres belongs to the petitioner - There is no merits in this writ petition. It is for the petitioner to convince the appellate authority to come to a conclusion that neither the petitioner has provided any taxable service within the meaning of Section 65 (B) (44) of the Finance Act, 1994 or that the service provided by the petitioner well within the negative list under Section 65 (D) of the Finance Act, 1994 or was exempted under the Mega Exemption notification issued by the Central Government under Section 93 of the Finance Act, 1994. - HC....