Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1490 - AT - Service TaxLevy of service tax on TDR - Transfer of land development rights - demand of service tax for the consideration received for transferring land development rights - SCN alleges that the appellant has acquired land development right from M/s DLF Commercial Projects Corporations and further transferred those rights to various parties, therefore, the appellant is liable to pay service tax - HELD THAT:- The decision in the case of DLF COMMERCIAL PROJECTS CORPORATIONS VERSUS COMMISSIONER OF SERVICE TAX, GURUGRAM [2019 (5) TMI 1299 - CESTAT CHANDIGARH] wherein it has been held that they have not transferred any development right to the appellant in question, therefore, no service tax is payable. Thus, as the appellant has not acquired any land development right from DCPC, then how the appellant can transfer development right of third party. The show cause notice is based on incorrect facts that the appellant has acquired land development right from DLF Commercial Project Corporations which were later transferred to various parties by the appellant, therefore, the appellant is liable to pay service tax. In fact, the appellant has not acquired any development right on the basis of the facts placed before us and as per the agreements relied upon by the revenue in the show cause notice, therefore, the question of transfer of development right by the appellant does not arises. Appeal allowed - decided in favor of appellant.
|