Back
KRISHNA MURARI, SANJAY KAROL
Commissioner of CGST and Central Excise Mumbai East – Appellant
Versus
Flemingo Travel Retail Ltd. – Respondent
| Table of Content |
|---|
| 1. factual background of the case (Para 3 , 4 , 5 , 6 , 7) |
| 2. duty free shops deemed outside customs frontiers (Para 8) |
| 3. judicial precedents supporting duty free shops' status (Para 9 , 10 , 11 , 12 , 13 , 14) |
| 4. duty free shops exempt from indirect taxes (Para 15) |
| 5. pending appeals not to delay current judgment (Para 16 , 17) |
| 6. final dismissal of the appeal (Para 18) |
ORDER :
1. Delay condoned.
2. We have heard learned counsel for the appellant and Mr. Arunabh Chowdhury, learned Senior Counsel for the respondent.
3. The CESTAT, Mumbai, vide order dated 10.02.2022 allowed the appeal filed by the respondent herein for the claim for refund of service tax in relation to the transaction with Mumbai International Airport Limited for the period 01.10.2011 to 30.08.201. Aggrieved by the same, the Commissioner of CGST & Central Excise, Mumbai East has filed the present appeal. The relevant facts in brief for the purpose of this appeal are as under.
4. The respondent M/s Flemingo Travel Retail Limited is engaged in the business of running Duty Free Shops at the arrival and departure terminals of the Mumbai and Delhi International Airports, having service tax registration no. AACCD7
Duty Free Shops at international airports are deemed outside Indian customs frontiers and thus not subject to service tax, making any imposed tax unconstitutional.
The court established that GST on duty-free shop concession fees is revenue neutral, allowing for input tax credit claims and refunds.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
