CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. III Service Tax Appeal No.52792 of 2019 [Arising out of Order-in-Original No.ALW-EXCUS-000-COM-038-18-19 dated 11.01.2019 passed by the Commissioner, CGST Commissionerate, Alwar ]

M/s. Sesame Foods Pvt. Ltd., …APPELLANT SP-20, RIICO Industrial Area, Neemrana District, Alwar, Rajasthan.

Versus Commissioner of CGST & Central Excise, …RESPONDENT ‘A’ Block, Surya Nagar, Alwar-301 001 (Rajasthan).

APPEARANCE:

Shri Shivam Bansal, Advocate for the appellant Shri Aejaz Ahmad, Authorised Representative for the Revenue.

CORAM:

HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

FINAL ORDER NO.50155/2026 DATE OF HEARING/DECISION: 20.01.2026 BINU TAMTA:

1. The issue for consideration relates to transfer of Land Development Rights, which involves transfer of title of ‘immovable property’ and therefore, stands excluded from the definition of ‘service’ under Section 65B(44) of the Finance Act, 1994. The submission of the learned Counsel for the appellant is that the issue is no longer res integra and has been decided in series of decisions as under:-

(a) DLF Commercial Projects C