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2023 (4) TMI 613 - SC - Service TaxRefund/rebate of service tax - payment of service tax on the renting of immovable property of the concerned Duty Free Shops - HELD THAT:- In Aatish Altaf Tinwala [2019 (5) TMI 1802 - SC ORDER] and [2018 (12) TMI 1278 - BOMBAY HIGH COURT], "It was held that the Duty Free Shops in international arrival or departure terminals shall be deemed to be the area beyond the customs frontiers of India." - as affirmed by this Court [2018 (12) TMI 1971 - SC ORDER] Duty Free Shops, whether in the arrival or departure terminals, being outside the customs frontiers of India, cannot be saddled with any indirect tax burden and any such levy would be unconstitutional. Therefore, if any tax is levied, the same cannot be retained and the Duty Free Shops would be entitled for refund of the same without raising any technical objection including that of limitation. In the end, learned counsel appearing for the appellant made a passing reference to two pending appeals which according to him raises an identical issue and thus, a request was made to tag this appeal along with the pending appeals. Appeal dismissed.
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