https://indiankanoon.org/doc/45451959/
The CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. 1In Appeal No. ST/60476/2018[Arising out of OIO-02-2018-ST dated 31.01.2018 passed by the Commissioner of Central Excise and Service Tax-Gurgaon I]in case of DLF Commercial Projects Corporations: Appellant (s)VsCommissioner of Service Tax, Gurugram : Respondent it has been held that transfer of development rights are transfer of benefit arising out of land and therefore not liable to Service Tax.
