9911796707
TMI Blog2022 (5) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... onal 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Agrawal, Advs. Respondent 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 appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Airport Limited (in short DIAL ). 6.3. DIAL, according to the respondent, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p to the Tribunal and resulted in the passing of the impugned order dated 14.08.2019. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
