Appeal on Service Tax for Development Rights Transfer Lies with SC After CESTAT Dismissal: Delhi HC

Commissioner CGST Delhi South Commissionerate Vs Haamid Real Estate Pvt Ltd (Delhi High Court) The Delhi High Court has directed the Revenue Department to file its appeal concerning the service tax liability of transferring development rights before the Supreme Court, ruling that such a matter is not maintainable before the High Court, particularly when the tribunal’s decision was based on the grounds of limitation. The case, Commissioner CGST Delhi South Commissionerate Vs Haamid Real Estate Pvt Ltd, originated from a dispute over whether the transfer of development rights is a service ...