2022 (5) TMI 484

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.... Dushyant Agrawal, Advs. Respondent Through: Mr. Tarun Gulati, Sr. Adv. With Mr. Sparsh Bhargava and Mr. Vipin Upadhyay, Advs. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 21833/2022 1. Allowed, subject to just exceptions. CM APPL. 21834/2022 2. This is an application for condonation of delay in refilling the appeal. 3. According to the appellant, t....

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....port Limited (in short 'DIAL'). 6.3. DIAL, according to the respondent, is collecting service tax from it without authority of law. 7. The record shows that the respondent is selling goods in a duty-free area located in the Indira Gnadhi International Airport, New Delhi and that service tax was not leviable in this area, is a position which has been settled at the Tribunal level in the matte....