2022 (5) TMI 484

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..... nt Through: Mr. Tarun Gulati, Sr. Adv. With Mr. Sparsh Bhargava and Mr. Vipin Upadhyay, Advs. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 21833/2022 1. Allowed, subject to just exceptions. CM APPL. 21834/2022 2. This is an application for condonation of delay in refilling the appeal. 3. According to the appellant, the delay involved is 10 days. 4. For the reasons .....

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..... espondent, is collecting service tax from it without authority of law. 7. The record shows that the respondent is selling goods in a duty-free area located in the Indira Gnadhi International Airport, New Delhi and that service tax was not leviable in this area, is a position which has been settled at the Tribunal level in the matter concerning Commissioner of Service Tax-VII, Mumbai v/s M/s Flemi .....

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..... 9. Since the foundation of the refund claim of the respondent is the decision rendered by the Mumbai Bench in Flemingo, and notice has been issued by the Supreme Court in the appellant's/revenue's appeal, in the fitness of things we would want to await the decision in that matter. 10. Accordingly, list the appellant's/revenue's appeal on 17.08.2022.
Case laws, Decisions, Judgements, .....

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