https://www.taxtmi.com/caselaws?id=380762 The Tribunal held that the transfer of land development rights does not constitute a taxable service under Section 65B(44) of the Finance Act, 1994, as it involves benefits arising out of land, which are considered immovable property and excluded from the definition of service. The appellant was found not liable to pay service tax on the transfer of development rights. The Tribunal set aside the order, allowing the appeal and ruling in favor of the appellant, determining that the extended period of limitation was also not applicable. en-us Wed, 22 May 2019 00:00:00 +0530 Mon, 27 May 2019 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380762 The Tribunal held that the transfer of land development rights does not constitute a taxable service under Section 65B(44) of the Finance Act, 1994, as it involves benefits arising out of land, which are considered immovable property and excluded from the definition of service. The appellant was found not liable to pay service tax on the transfer of development rights. The Tribunal set aside the order, allowing the appeal and ruling in favor of the appellant, determining that the extended period of limitation was also not applicable. Case-Laws Service Tax Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380762