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Service Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Department deems these duty free shops in foreign territory - no ...


Duty-free shops abroad exempt from Service Tax on initial rental for Customs Bonded Warehouses, arrival or departure lounges.

October 10, 2017

Case Laws     Service Tax     AT

Department deems these duty free shops in foreign territory - no Service Tax is chargeable at the first instance on rent for rental of Customs Bonded Warehouse (Duty Free Shop), whether it be in the arrival lounge or in the departure lounge.

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