Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Refund of service tax - duty free shops in airport - Undoubtedly, stocking and display is impossible without space and the sole issue that remains in the dispute is the finding of the lower authorities that space has been provided to the appellant and that the payment flow is ‘rent’ which is taxable within the meaning ‘airport service’ or ‘service’, as the case may be, for the period in dispute. - ‘Duty free’ shops in airports are a global market competing among themselves in a ‘tax exempt’ environment - Refund allowed - AT
Refund of service tax - duty free shops in airport - Undoubtedly, stocking and display is impossible without space and the sole issue that remains in the dispute is the finding of the lower authorities that space has been provided to the appellant and that the payment flow is ‘rent’ which is taxable within the meaning ‘airport service’ or ‘service’, as the case may be, for the period in dispute. - ‘Duty free’ shops in airports are a global market competing among themselves in a ‘tax exempt’ environment - Refund allowed - AT
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TaxTMI 
TaxTMI 
