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D. Y. CHANDRACHUD, SANJAY KAROL, MANOJ MISRA
Commissioner of CGST and Central Excise Mumbai East – Appellant
Versus
Flemingo Travel Retail Ltd. – Respondent
| Table of Content |
|---|
| 1. review of service tax refund case (Para 1 , 2 , 3) |
| 2. court upholds previous tribunal's decision (Para 4 , 6 , 12) |
| 3. government argues for consolidation of appeals (Para 5 , 8 , 11) |
| 4. review allowed due to substantive grounds (Para 14 , 16) |
| 5. directives post-review order (Para 15 , 19) |
ORDER :
1. The Commissioner of CGST and Central Excise seeks a review of a judgment dated 10 April 2023 in Civil Appeal No 2753 of 2023.
2. The appeal before this Court arises from an order dated 10 February 2022 of the Customs, Excise and Service Tax Appellate Tribunal [“CESTAT”] at Mumbai. The CESTAT allowed an appeal instituted by the respondent for a refund of service tax in relation to a rental transaction with the Mumbai International Airport Limited for the period 1 October 2011 to 30 June 2017.
3. The respondent engages in the business of conducting duty free shops at the arrival and departure terminals at the international airports at Mumbai and Delhi. The respondent filed an application claiming a refund of service tax paid in respect of the charges levied by Mumbai International Airport for the period in question on the basis of a notification [No 41/2012-Service Tax] dated 2
Duty Free Shops at international airports are deemed outside Indian customs frontiers and thus not subject to service tax, making any imposed tax unconstitutional.
Service tax is applicable to construction services provided to non-commercial state entities, and appeals on such matters regarding tax applicability must be taken to the Supreme Court.
Taxability of services under the business auxiliary service is a substantial question of law, necessitating appeals to the Supreme Court per Section 35L of the Central Excise Act.
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