The Delhi High Court has directed the GST Department to file the appeal against the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order on service tax for transfer of development rights before the Supreme Court.
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta while dismissing GST Department’s appeal relied on the decision of Commissioner of CGST and Central Excise Delhi South v. M/s Spicejet Ltd. in which it was held that an appeal against the CESTAT order would lie, in terms of Section 35L of the Central Excise Act, 1944, to the Supreme Court.
The appellant/department has raised the issue whether the transfer of development rights is liable for service tax. The Order had held that the service would not be taxable.
The Department had challenged the same by way of an appeal before the CESTAT, which has been rejected on the ground of limitation.
The respondent/assessee raised the question of maintainability of the present appeal in view of Section 35G and 35L of the Central Excise Act, 1944, which applies in respect of service tax cases as well.
The court held that the appeal would not be maintainable before this Court. Accordingly, the appeal is dismissed with liberty to the Appellant to approach the Supreme Court.
Case Details
Case Title: The Commissioner Cgst Delhi South Commissionerate Versus M/S Haamid Real Estate Pvt Ltd.
Case No.: SERTA 4/2025
Date: 05/05/2025
Counsel For Appellant: Atul Tripathi
Counsel For Respondent: Puneet Agrawal
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