https://www.taxtmi.com/highlights?id=61979 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 en-us Thu, 17 Feb 2022 13:27:57 +0530 Thu, 17 Feb 2022 13:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61979 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 Highlights Service Tax Thu, 17 Feb 2022 13:27:57 +0530 https://www.taxtmi.com/highlights?id=61979