TaxTMI 
TaxTMI 
2025 (10) TMI 1264
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.... (Appeals) rejected the appeal of the department. 2. The brief facts of the case are that information gathered by the officers of CIU that M/s. Pushpanjali Realms and Infrastructure Pvt. Ltd. engaged in the business of rendering Residential Complex Service including Commercial and Industrial Building were involved in the evasion of Service tax. Therefore, a search was conducted at the premises of M/s. Pushpanjali on 17.07.2015. On the basis of documents resumed from M/s. Puspanjali, revealed that a Collaboration agreement dated 26.12.2013 was executed between the respondent Brahma Raina [the respondent] & builder i.e. M/s. Puspanjali for allowing the developer to construct residential fiats on certain terms and conditions. As p....
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....rring any benefit in land and hence, this is not a case of transfer of property or benefit thereon. Section 65B (44) of the Finance Act, 1994, exempts from service tax an activity of transfer of title in goods or immoveable property. In the instant case, there was no transfer of title in immovable property and hence there is no exemption from service tax. Further, there was no registered conveyance deed in this case, therefore, there is no transfer of title in property. Learned Authorized Representative further stated that Commissioner (Appeals) had erred in relying upon the decision of Supreme Court in the case of Syndicate Bank vs. Estate Officer-AIR 2007 SC 3169, in which it was held that a title which is subordinate to an owner and whic....
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....t in respect of property there can be only one owner i.e. legal owner. In view of the above Supreme Court decisions, it was clear that there was no transfer of title in the instant case and the party/respondent continued to be owner of the land. In fact, there was no transfer of any benefits arising out of land as there was no conveyance deed transferring any such benefit, and under the Registration Act, 1908, Transfer of Property Act, 1882 and the law laid down by the Supreme Court, there can be no transfer of benefit relating to property without registration of the conveyance deed thereof. Learned Authorized Representative contended that it was evident that the party had full rights of title with them and they were liable to discharge ser....
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....ubmitted that the issue was squarely covered by the decision of the Tribunal in the case of DLF Commercial Projects vs. Commissioner of Service Tax, Gurugram-Final Order No. 60554 of 2019 dated 22.05.2019 as relied upon by the adjudicating authority. Learned counsel stated that the Department has filed an appeal before the Supreme Court, but there was no stay granted by the Supreme Court. 5. We have heard the learned AR for the Department and the learned counsel for the respondent. We note that the present issue is squarely covered by the decision of the Tribunal in the case of M/s Genius Propbuild Private Limited vs. Commissioner of Central Excise and CGST, Jaipur-2025 (9) TMI 1607-CESTAT NEW DELHI. The relevant paras are reproduce....
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....fers from the buyers. Once the land-owning companies transfers the land development rights to developer for a consideration, it is obligated to transfer the undivided interest in the land in favour of developer's buyers for which no separate consideration is paid for it. In other words, such transfer of undivided interest in the land by the land-owning company is in return of the initial consideration paid by the developer to it for transfer of land development rights only. Thus, it is the ownership of the land, which stands transferred effectively by the land-owning company in return of consideration payable by the developers. The moment it is either land or "benefits arise out of land", it goes outside the purview of "Service" as def....