https://www.taxtmi.com/caselaws?id=781390 CESTAT (AT) New Delhi allowed the appeal and quashed the impugned order, holding that transfer of land development rights does not constitute a taxable "service" under Section 65B(44) of the Finance Act. The tribunal rejected revenue's distinction from earlier precedents and found that the show-cause notice itself acknowledged involvement of a developer and contemplated transfer of rights to develop, construct and market; nevertheless, the legal principle that land development rights fall outside service tax liability applies. The department's objection was held unsustainable. en-us Wed, 12 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781390 CESTAT (AT) New Delhi allowed the appeal and quashed the impugned order, holding that transfer of land development rights does not constitute a taxable "service" under Section 65B(44) of the Finance Act. The tribunal rejected revenue's distinction from earlier precedents and found that the show-cause notice itself acknowledged involvement of a developer and contemplated transfer of rights to develop, construct and market; nevertheless, the legal principle that land development rights fall outside service tax liability applies. The department's objection was held unsustainable. Case-Laws Service Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781390