Service tax not leviable when transaction is of trading in land: Delhi HC

Commissioner of Central Tax Vs Government Official Welfare Organisation (Delhi High Court)

Delhi High Court held that when the transaction is one of trading in land and no specific remuneration is fixed in the deal for acquisition of land, the same would not be liable to service tax. Accordingly, appeal of revenue dismissed.

Facts- The Respondent – M/s Government Official Welfare Organisation is an organization set up by serving and retired Central and State Government Officials. A development project was undertaken by the Respondent under a Memorandum of

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