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

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 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-Or