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TMI Blog2023 (8) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... URT ] - appeal shall stand restored to the file of the Court. The Civil Appeal shall stand tagged with the above appeals. The Registry shall obtain administrative directions so that all the appeals can be clubbed together and be heard by one Bench expeditiously. The appeal having been restored to the file for final disposal, it is directed that no coercive steps shall be taken for the recovery of the dues, pending the disposal of the appeal. - HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SANJAY KAROL AND HON'BLE MR. JUSTICE MANOJ MISRA For Petitioner(s) Mr. N. Venkataraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Ms. Praveena Gautam, Adv. Ms. Priyanka Das, Adv. Mr. Ashok Panigrahi, Adv. Mr. H.R. Rao, Adv. Mr. Zoheb Hussain, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT came to the conclusion that the duty free shops situated at international airports constitute a global market competing in a tax exempt environment and the levy of service tax was bereft of lawful authority. The CESTAT placed reliance on a decision of this Court in Indian Tourist Development Corporation Limited through Hotel Ashoka v Assistant Commissioner of Commercial Taxes (2012) 3 SCC 204. 5. The Union Government has sought to submit that the position as it obtains in relation to goods is distinct from the applicable statutory regime in respect of services. Moreover, it has been stated in the memo of appeal that sixteen appeals involving a similar issue are pending before this Court arising from orders dated 28 September 2017 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have perused the memo of appeal lodged by the Commissioner against the judgment of the CESTAT which formed the subject matter of the appeal as well as the grounds in the review petition. 11. Substantial grounds on law have been advanced by the Union Government during the course of oral hearing in support of its case that the applicable regime in regard to goods stands on a distinct footing from the regime applicable to the levy of service tax and later, under IGST. 12. From the judgment under review, we find that after recording the view which was taken by the CESTAT, this Court adverted to the decision of the High Court of Judicature at Bombay in Sandeep Patil (supra) and that of the Kerala High Court in CIAL Duty Free and Retail Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lemingo Duty Free Shop (P) Ltd. 17544-2019 CESTAT West Zonal Bench at Mumbai APP-87237-2016 28-09-17 5 Flemingo Duty Free Shop (P) Ltd. 17544-2019 CESTAT West Zonal Bench at Mumbai APP-87238-2016 28-09-17 6 Flemingo Duty Free Shop (P) Ltd. 17544-2019 CESTAT West Zonal Bench at Mumbai APP-87239-2016 28-09-17 7 Flemingo Duty Free Shop (P) Ltd. 17544-2019 CESTAT West Zonal Bench at Mumbai APP-87240-2016 28-09-17 8 Flemingo Duty Free Shop (P) Ltd. 17544 - 2019 CESTAT West Zonal Bench at Mumbai APP- 87241- 2016 28-09-17 9 Flemingo Duty Free Shop (P) Ltd. 17544 - 2019 CESTAT West Zonal Bench at Mumbai RA-85493-2018 26-10-18 10 Flemingo Duty Free Shop (P) Ltd. 17544 - 2019 CESTAT West Zonal Bench at Mumbai RA-85498-2018 26-10-18 11 Flemingo Duty F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the review by recalling the judgment dated 10 April 2023. Civil Appeal No 2753 of 2023 shall stand restored to the file of the Court. The Civil Appeal shall stand tagged with the above appeals. The Registry shall obtain administrative directions so that all the appeals can be clubbed together and be heard by one Bench expeditiously. 17. Before concluding, it would be necessary to record that in the memo of appeal it has been sought to be submitted that there was a breach of the principles of natural justice and that counsel of the Union of India was not heard. The position has been disputed by Mr Mukul Rohatgi, senior counsel appearing on behalf of the respondent. 18. In the view which has been taken, it is not necessary for this Court to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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