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No Service tax on Transferrable development right: CESTAT Chandigarh
Case Law Details
- Case Name
- DLF Commercial Projects Corporations Vs Commissioner of Service Tax (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT
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DLF Commercial Projects Corporations Vs Commissioner of Service Tax (CESTAT Chandigarh)
CESTAT held that Transferrable development right is immovable property, therefore, the transfer of development rights in the case in hand is termed as immovable property in terms of Section 3 (26) of General Clauses Act, 1897 and no service tax is payable as per the exclusion in terms of Section 65B(44) of the Finance Act, 1994.
CESTAT take a note of the fact that from time to time the query was made to the Revenue by the trade organization as well as M/s DLF Ltd whether they are liable to pay service tax o...
