TMI Blog2023 (6) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- It is brought to the notice of this Court that the issue has been set at rest and is no longer res integra, in the light of the judgment of the Hon'ble Supreme Court in COMMISSIONER OF CGST AND CENTRAL EXCISE MUMBAI EAST VERSUS FLEMINGO TRAVEL RETAIL LTD [ 2023 (4) TMI 613 - SUPREME COURT] , wherein the Hon'ble Supreme Court has held that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 05.04.2017. 3. It is the case of the petitioner that they are running Duty Free Shops in various Airports across the country. They state that they are a subsidiary of a Malaysian company which has a long experience in running such shops throughout the world. The petitioner had taken on lease the premises within the precincts of the fourth respondent under an agreement dated 05.04.2017. The relevant clauses of the agreement read as follows: 4. That the licence fee of Rs.685 per 1020 per sqm per month for 28 sqm and Rs.1020 per sqm per month for 31.25 sqm w.e.f. 01.04.2017 plus 10% Conservancy Charges plus 15% Service Tax per month for the total allotted area of 59.25 sqm shall be payable in advance on or before 20th day of each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e into force. However, the GST Department took a stand contrary to the order of the Tribunal and stated that the sale had taken place within the Duty Free Shops is an interstate supply, which is liable to IGST. Therefore, the petitioner has come forward with the present writ petitions. 5. Today, when the mater is called, it is brought to the notice of this Court that the issue has been set at rest and is no longer res integra, in the light of the judgment of the Hon'ble Supreme Court in Commissioner of CGST and Central Excise Vs. Flemingo Travel Retail Ltd. [Civil Appeal Diary No.24336/2022, dated 10.04.2022], wherein the Hon'ble Supreme Court has observed as follows: 15. We have considered the above orders of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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