Commissioner Of Service Tax vs M/S Elegant Developers

insc-2025-1299 Supreme Court of India 10 November 2025 • 26 min read

3 cases cited (0 SG, 3 foreign) Cited by 1 case

Practice Areas

Central Excise Act, 1944 Chapter V of the Finance Act, 1994 Finance Act, 1994 Real Estate (Regulation And Development) Act, 2016

Judges (2)

J.B. Pardiwala Coram Sandeep Mehta Delivered

Parties (2)

Commissioner of Service Tax Appellant Elegant Developers Respondent

Case Significance

Commissioner Of Service Tax vs M/S Elegant Developers is a Supreme Court of India decision dated November 10, 2025 (citation: insc-2025-1299). Service tax dispute on whether the respondent's transactions with a real estate company constituted services of a 'Real Estate Agent' taxable under the Finance Act, 1994. The Supreme Court dismissed the appeals, holding the transactions did not fall within the statutory definition and the extended limitation period was not justified. The bench comprised Justices J.B. Pardiwala and Sandeep Mehta. The judgment was delivered by Justice Sandeep Mehta.

This case has been cited by 1 subsequent judgment. The judgment references 3 case citations.

Summary

Service tax dispute on whether the respondent's transactions with a real estate company constituted services of a 'Real Estate Agent' taxable under the Finance Act, 1994. The Supreme Court dismissed the appeals, holding the transactions did not fall within the statutory definition and the extended limitation period was not justified.