THE COMMISSIONER OF CENTRAL TAX, CGST DELHI SOUTH vs M/S GOVERNMENT OFFICIAL WELFARE ORGANISATION

Judgment text excerpt

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 28th March, 2025 + CEAC 5/2025 & CM APPL. 18349/2025 THE COMMISSIONER OF CENTRAL TAX, CGST DELHI SOUTH .....Petitioner Through: Mr. Shubham Tyagi, Adv. versus M/S GOVERNMENT OFFICIAL WELFARE ORGANISATION .....Respondent Through: None. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 18349/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. CEAC 5/2025 3. The present appeal has been filed by the Appellant- Commissioner of Central Tax, CGST Delhi South, under Section 35G of the Central Excise Act read with Section 174 of the Central Goods and Service Tax Act, 2017 challenging the impugned order bearing no. 58604/2024 of the Central Excise Service Tax Appellate Tribunal (hereinafter, ‘CESTAT’) dated 23rd September, 2024. 4. The brief background of the present case is that the Respondent – M/s Government Official Welfare Organisation is an organisation set up by serving and retired Central and State Government Officials. A development project was undertaken by the Respondent under a Memorandum of Signature Not Verified Signed By:RAHUL CEAC 5/2025 Page 1 of 7 Signing Date:03.04.2025 12:14:56 Understanding (hereinafter, ‘MoU’) dated 30th July, 2009 with one M/s India Affordable Housing Solutions (hereinafter, ‘IAHS’). The services that the IAHS provided was to identify certain reputed builders or developers so that bulk booking of residential flats could be done for the staff and their families. 5. In the course of this agreement, the Respondent had obtained applications from various staff members with a membership fee of Rs.50,000/- and some deposit for the application f