https://www.taxtmi.com/caselaws?id=780467 CESTAT held that the transfer of transferable development rights under a collaboration/development agreement falls outside the ambit of "service" under Section 65B(44) of the Finance Act, following the Tribunal's earlier reasoning that such transactions amount to transfer of land rights and not taxable services. The impugned order was upheld and the appeal dismissed. en-us Fri, 10 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 13:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780467 CESTAT held that the transfer of transferable development rights under a collaboration/development agreement falls outside the ambit of "service" under Section 65B(44) of the Finance Act, following the Tribunal's earlier reasoning that such transactions amount to transfer of land rights and not taxable services. The impugned order was upheld and the appeal dismissed. Case-Laws Service Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780467