https://www.taxtmi.com/caselaws?id=797725 Transfer of development rights that confers benefits arising from land constitutes transfer of immovable property and falls outside the definition of service; one-time premiums and transfer-related receipts under long-term development leases are therefore not subject to service tax. An urban planning body constituted under State law qualifies as a governmental authority for the relevant exemption framework. Construction of residential complexes remains taxable, but tax is confined to the amount after admissible abatement where land and superstructure values were included and CENVAT credit was reversed. Delayed-payment interest is penal rather than service consideration, and water supply in discharge of public functions is treated as supply of goods. Extended limitation applies to the surviving construction-tax liability where intentional evasion is established. en-us Wed, 19 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797725 Transfer of development rights that confers benefits arising from land constitutes transfer of immovable property and falls outside the definition of service; one-time premiums and transfer-related receipts under long-term development leases are therefore not subject to service tax. An urban planning body constituted under State law qualifies as a governmental authority for the relevant exemption framework. Construction of residential complexes remains taxable, but tax is confined to the amount after admissible abatement where land and superstructure values were included and CENVAT credit was reversed. Delayed-payment interest is penal rather than service consideration, and water supply in discharge of public functions is treated as supply of goods. Extended limitation applies to the surviving construction-tax liability where intentional evasion is established. Case-Laws Service Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797725