https://www.taxtmi.com/caselaws?id=349250 Service tax was considered inapplicable to rent for duty-free shops located beyond customs frontiers in non-taxable territory because the service fell outside the taxable territory under the place-of-provision rules and section 66B. Sales from such shops to international passengers were treated as export-related sales for Notification No. 41/2012-ST, and the rental of space had the required nexus with that export activity. On that basis, the notification conditions for rebate or refund were satisfied, and the bar of unjust enrichment did not defeat the refund where tax had been collected on a non-taxable, export-linked service. en-us Thu, 28 Sep 2017 00:00:00 +0530 Mon, 31 Dec 2018 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349250 Service tax was considered inapplicable to rent for duty-free shops located beyond customs frontiers in non-taxable territory because the service fell outside the taxable territory under the place-of-provision rules and section 66B. Sales from such shops to international passengers were treated as export-related sales for Notification No. 41/2012-ST, and the rental of space had the required nexus with that export activity. On that basis, the notification conditions for rebate or refund were satisfied, and the bar of unjust enrichment did not defeat the refund where tax had been collected on a non-taxable, export-linked service. Case-Laws Service Tax Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349250