https://www.taxtmi.com/caselaws?id=442060 The SC allowed the review sought by the Commissioner of CGST and Central Excise concerning a refund of service tax in a rental transaction with an airport authority. The CESTAT had initially permitted the refund, citing a lack of lawful authority for service tax on duty-free shops. The SC affirmed the CESTAT's decision but acknowledged the Union Government's substantial legal arguments regarding distinct regimes for goods and services. Consequently, the SC directed the consolidation of related appeals for expedited hearing and refrained from coercive recovery actions pending final appeal disposal. en-us Fri, 18 Aug 2023 00:00:00 +0530 Thu, 02 Apr 2026 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442060 The SC allowed the review sought by the Commissioner of CGST and Central Excise concerning a refund of service tax in a rental transaction with an airport authority. The CESTAT had initially permitted the refund, citing a lack of lawful authority for service tax on duty-free shops. The SC affirmed the CESTAT's decision but acknowledged the Union Government's substantial legal arguments regarding distinct regimes for goods and services. Consequently, the SC directed the consolidation of related appeals for expedited hearing and refrained from coercive recovery actions pending final appeal disposal. Case-Laws Service Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442060