CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL New Delhi PRINCIPAL BENCH – COURT NO. 3 [Arising out of Order-in-Original No. 30/PK/GST/DE/2018-19 dated 06.11.2018 passed by the Commissioner of CGST-New Delhi]

Omaxe Limited : Appellant

7, Local Shopping Center, Kalkaji, New Delhi Vs Commissioner of Central Goods : Respondent And Service Tax and Central Excise, Delhi East Central Revenue Building I.P. Estate, new Delhi-110014 APPEARANCE:

Shri Shaubhik Gupta, Advocate for the appellant Shri Aejaz Ahmad, Authorised Representative for the respondent CORAM :

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

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

FINAL ORDER No. 50171/2026 Date of Hearing:12.01.2026 Date of Decision:29.01.2026 HEMAMBIKA R. PRIYA The present appeal has been filed by M/s Omaxe Ltd¹ to assail the impugned Order-in-Original No. 30/PK/GST/DE/2018-19 dated 06.11.2018 wherein the demand of ₹4,48,59,134/- was confirmed along with interest and penalty.

2. The brief facts of the case are that the appellant is a real estate developer engaged in the development of integrated townships. For

1 the appellant

this purpose, the appellant enters into MoU with land owning companies for acquiri