THE COMMISSIONER CGST DELHI SOUTH COMMISSIONERATE vs M/S HAAMID REAL ESTATE PVT LTD

Judgment text excerpt

$~171 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 5th May, 2025 + SERTA 4/2025 THE COMMISSIONER CGST DELHI SOUTH COMMISSIONERATE .....Appellant Through: Mr. Atul Tripathi, SSC, CBIC with Mr. Gaurav Mani Tripathi and Mr. Shubham Mishra, Advs. (M: 9891608960) versus M/S HAAMID REAL ESTATE PVT LTD. .....Respondent Through: Mr. Puneet Agrawal, Ms. Mansi Khurana, Ms. Shruti Garg & Mr. Chetan Kumar Shukla, Advs. (M: 9999624628) 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.23786/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. SERTA 4/2025 3. The present appeal has been filed by the Appellant- The Commissioner of Central Tax, Delhi South under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, inter alia, assailing final order no. 59411/2024 dated 4th November 2024 (hereinafter, ‘impugned order’) passed by Customs Excise and Service Tax Appellate Tribunal Signature Not Verified SERTA 4/2025 Page 1 of 4 Signed By:DEVANSHU JOSHI Signing Date:08.05.2025 16:42:47 (hereinafter, ‘CESTAT’) in Service Tax Appeal No. 52273 of 2018 with Service Tax Cross No. 51100 of 2018. 4. The question that arises in the present appeal is whether the transfer of development rights is liable for service tax. The Order-in-Original bearing no. 27/PP/COMMR./CGST/AUDIT-II/2017-18 dated 28th March 2018 had held that the said service would not be taxable. The Revenue Department had challenged the same by way of an appeal, which has been rejected on the ground of limitation. 5. Ld. Counsel for the Respondent raises the question of maintainability of the present appeal in view of Section 35G and 35L of the C