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2022 (5) TMI 484 - HC - Service TaxAdmissibility of refund claim - Sale of goods in a duty-free area located in the Indira Gnadhi International Airport, New Delhi - HELD THAT - The record shows that the respondent is selling goods in a duty-free area located in the Indira Gandhi 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, SERVICE TAX-VII VERSUS M/S. FLEMINGO DUTY FREE SHOP PVT LTD 2017 (10) TMI 405 - CESTAT MUMBAI . It is this decision, which was rendered by the Mumbai Bench of the Tribunal on 28.09.2017, that the appellant/revenue has assailed in an appeal preferred with the Supreme Court. It is the rejection of the refund claim for the period in issue i.e., October 2016 to December, 2016 which got escalated right up to the Tribunal and resulted in the passing of the impugned order dated 14.08.2019 - 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. List the appellant's/revenue s appeal on 17.08.2022.
Issues involved:
1. Condonation of delay in refilling the appeal. 2. Appeal against the order passed by the Customs, Excise and Service Tax Appellate Tribunal regarding a refund claim. 3. Allegation of collecting service tax without authority of law by the Delhi International Airport Limited. 4. Settlement of the issue of service tax in a duty-free area. 5. Awaitance of the decision by the Supreme Court in a related matter before proceeding. Analysis: 1. Condonation of delay in refilling the appeal: The appellant filed an application for condonation of delay in refilling the appeal, citing a delay of 10 days. The court allowed the application, subject to exceptions, and disposed of it accordingly. 2. Appeal against the Tribunal's order on refund claim: The appeal was directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal sustaining a refund claim of Rs.12,26,10,369 for a specific period. The appellant/revenue was aggrieved by the decision, which was based on the recipient's claim of service tax collection by Delhi International Airport Limited without legal authority. The matter was related to the Tribunal's decision in a previous case and the subsequent appeal filed with the Supreme Court. 3. Allegation of collecting service tax without authority: The respondent alleged that Delhi International Airport Limited was collecting service tax without legal authority. The issue stemmed from the rejection of the refund claim for a specific period, which led to the escalation of the matter to the Tribunal and the subsequent order dated 14.08.2019. 4. Settlement of service tax issue in a duty-free area: The record confirmed that service tax was not leviable in the duty-free area where the respondent was selling goods. This position had been settled at the Tribunal level in a previous case, Commissioner of Service Tax-VII, Mumbai v/s M/s Flemingo Duty Free Shop Pvt. Ltd. The appellant/revenue had appealed this decision with the Supreme Court, which issued a notice in response. 5. Awaitance of Supreme Court decision: Given the foundation of the respondent's refund claim was based on a decision by the Mumbai Bench of the Tribunal, and with the Supreme Court notice issued in the appellant's appeal, the court decided to await the Supreme Court's decision before further proceedings. The appellant's appeal was listed for a future date to await the Supreme Court's decision. This detailed analysis covers the issues involved in the legal judgment, providing a comprehensive overview of the proceedings and decisions made by the court.
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