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TMI Blog2020 (2) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... ers relating to service tax, lie under Section 83 of the Finance Act which, in turn, refers to Section 35G and 35L of the Central Excise Act, 1944. It stands authoritatively held by this Court, in catena of pronouncements, including COMMISSIONER OF SERVICE TAX VERSUS GECAS SERVICES INDIA PVT. LTD. [ 2015 (9) TMI 889 - DELHI HIGH COURT] , COMMISSIONER OF SERVICE TAX, NEW DELHI VERSUS MENON ASSOCIATES [ 2014 (11) TMI 970 - DELHI HIGH COURT] , COMMISSIONER OF SERVICE TAX VERSUS AMADEUS INDIA PVT LIMITED AND OTHERS [ 2015 (9) TMI 888 - DELHI HIGH COURT] and COMMISSIONER OF SERVICE TAX, DELHI VERSUS TRANSCORP INTERNATIONAL LTD. [ 2014 (11) TMI 932 - DELHI HIGH COURT] , relying on Section 83 of the Finance Act read with Sections 35G and 35L(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (hereinafter referred to as "Sahara"), for acquiring three parcels of land. As per the said MOU, Sahara was to acquire the land, including the cost and development expenses, and the respondent was required to i) demarcate the land into blocks, ii) purchase the land in contiguity block-wise, iii) furnish title papers etc. to enable purchase of the land, iv) obtain permission and approval of the competent authority for transfer of the land, and to bear expenses thereof, and v) bring the owners of the land for negotiation, registration, etc, to the relevant places and bear all the attending expenses. The MOU also stated that stamp duty and mutation charges would be borne by Sahara. 4. Advances were received, by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as "Finance Act"), along with interest under Section 75 and penalty under Sections 77 and 78 of the Finance Act. 8. The respondent appealed, against the said Order-in-Original dated 30th September, 2013, to the learned Tribunal. 9. Vide the impugned Final Order dated 27th November, 2018, the learned Tribunal held that (i) the agreement between the respondent and Sahara required the respondent to procure land from the land owners and transfer a part thereof to Sahara, after verifying the title of the land owners, (ii) Sahara paid the price of the land to the respondent, instead of paying it directly to the land owners, (iii) respondent was, therefore, essentially trading in land, which could entail profit, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of service tax on an indivisible transaction. 20. It is further submitted that if the contention of the Department is to be accepted, it will result into an absurd situation holding the profit element of a purchase/sale transaction of land, as the consideration for alleged real estate service." 11. The case sought to be build up, by the appellant, in the present appeal, is that the learned Tribunal erred in not treating the respondent as providing "real estate agent" service, and in treating the transaction, between the respondent and Sahara, as one of trading. 12. Clearly, the issue in controversy relates to chargeability of service tax. 13. Appeals to the High Court, against orders passed by the learned Tribunal, in matters relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be - (a) filed within one hundred and eighty days from the date on which the order appealed against is received by the Commissioner of Central Excise or the other party; (b) accompanied by a fee of two hundred rupees where such appeal is filed by the other party; (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. (2A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period. (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case including those who first heard it. (9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this Section." (Emphasis supplied) "Section 35L. Appeal to the Supreme Court - (1) An appeal shall lie to the Supreme Court from - (a) any judgment of the High Court delivered - (i) in an appeal made under section 35G; or (ii) on a reference made under section 35G by the Appellate Tribunal before the 1st day of July, 2003; (iii) on a reference made under section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, imme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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