https://www.taxtmi.com/caselaws?id=436587 The CESTAT ruled in favor of the respondent, operating Duty Free Shops at international airports, granting a refund of service tax paid to Mumbai International Airport. The Tribunal determined that Duty Free Shops are located beyond the customs frontiers of India, exempting them from service tax on renting of immovable property. The decision, supported by legal precedents, concluded that imposing such taxes on Duty Free Shops is unconstitutional. The appeal was dismissed, affirming that these shops operate in a tax-exempt environment under constitutional provisions. en-us Mon, 10 Apr 2023 00:00:00 +0530 Thu, 02 Apr 2026 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436587 The CESTAT ruled in favor of the respondent, operating Duty Free Shops at international airports, granting a refund of service tax paid to Mumbai International Airport. The Tribunal determined that Duty Free Shops are located beyond the customs frontiers of India, exempting them from service tax on renting of immovable property. The decision, supported by legal precedents, concluded that imposing such taxes on Duty Free Shops is unconstitutional. The appeal was dismissed, affirming that these shops operate in a tax-exempt environment under constitutional provisions. Case-Laws Service Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436587