TaxTMI 
TaxTMI 
2013 (1) TMI 523
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....;This petition was filed seeking a declaration, that the purported levy of service tax on lease rental including royalties payable by the petitioner to the respondent No. 2 Airports Authority of India (AAI) for space rented/licensed in the airport premises for housing of the duty free shop, as ultra vires the Constitution; the respondents were also sought to be restrained from demanding and/or levying service tax on license fee paid by the petitioner to the respondent No. 2 AAI for space licensed/leased in the various airports. 3. Notice of the petition was issued and in the order dated 10th July, 2006 it was noted that the petitioner had already paid service tax under protest amounting to Rs. 39,41,500/- for the period from Septemb....
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....said circular had held that in so far as letting out of the part of Airport services is concerned, no service tax is payable as per the said circular and accordingly the demand for service tax was quashed. 7. However the period in question in all those cases was prior to 1st June, 2007. 8. Thus, the benefit of the aforesaid order dated 17th July, 2012 would be available to the petitioner herein only for the period prior to 1st June, 2007 and following the said order the demand for service tax in the present case also, till the period prior to 1st June, 2007 is quashed. 9. However as far as the relief claimed for the period after 1st June, 2007 is concerned, we find that several other similar matters being W.P. (C) No....
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....inue the security held by it and granting liberty to seek remedies with respect thereto in the arbitration proceedings if ultimately to be held; it was further directed that wherever service tax had been paid, in the event of it being held that the service tax was not leviable, amounts collected towards service tax shall be refunded by AAI to the petitioners. Wherever sufficient security was not being held by AAI, direction was issued for filing an affidavit of undertaking to this Court to pay the service tax if ultimately found due. 10. We accordingly dispose of the present petition in so far as for the period after 1st June, 2007 is concerned, in accordance with the order dated 12th April, 2012 supra. Accordingly, the respondent N....