TaxTMI 
TaxTMI 
2023 (8) TMI 1039
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..... Varun Satiya, Adv. Mrs. Ranjeeta Rohatgi, Adv. Mrs. Pragya Baghel, AOR Mr. Karma Dorjee, Adv. Mr. Deechen W. Lachungpa, Adv. ORDER 1. The Commissioner of CGST and Central Excise seeks a review of a judgment dated 10 April 2023 in Civil Appeal No 2753 of 2023. 2. The appeal before this Court arises from an order dated 10 February 2022 of the Customs, Excise and Service Tax Appellate Tribunal ["CESTAT"] at Mumbai. The CESTAT allowed an appeal instituted by the respondent for a refund of service tax in relation to a rental transaction with the Mumbai International Airport Limited for the period 1 October 2011 to 30 June 2017. 3. The respondent engages in the business of conducting duty free shops at the arrival and departure terminals ....
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....the appeals ought to have been set down for hearing together. A request for tagging this appeal with the appeals pending in this Court was made. 6. In its judgment dated 10 April 2023, this Court affirmed the judgment of the CESTAT noting that against a judgment of the High Court of Judicature at Bombay dated 28 November 2018 in Al Cuisine Pvt Ltd v Union of India Writ Petition No. 8034 of 2018, a Special Leave Petition SLP (C) 33011 of 2018 was dismissed by an order dated 14 December 2018 of this Court. 7. During the course of the judgment of which review is sought, this Court referred to the view taken by the Kerala High Court in CIAL Duty Free and Retail Services Ltd v Union of India and by the High Court of Judicature at Bombay in San....
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.... considered. The judgment only adverts to the submissions of the respondents. 13. The Additional Solicitor General submitted that the decisions of the High Court of Judicature at Bombay and the Kerala High Court pertain to goods and not to the levy of service tax on the renting of immovable property. Whether this would make any difference to ultimate outcome is debatable, and would, therefore, require substantial consideration. 14. At this stage, absent such a consideration in the judgment under review and since the issue which is raised would have large consequential ramifications, we are of the considered view that the review should be allowed. 15. Apart from the above reasons, as already noted, sixteen other appeals involving the same....
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....Shop (P) Ltd. 17544 - 2019 CESTAT West Zonal Bench at Mumbai RA-85499- 2018 26-10-18 12 Flemingo Duty Free Shop (P) Ltd. 17544 - 2019 CESTAT West Zonal Bench at Mumbai RA-85500-2018 26-10-18 13 Flemingo Duty Free Shop (P) Ltd. 17544 - 2019 CESTAT West Zonal Bench at Mumbai RA-85501- 2018 26-10-18 14 Flemingo Duty Free Shop (P) Ltd. 17544 - 2019 CESTAT West Zonal Bench at Mumbai RA-85502- 2018 26-10-18 15 Flemingo Duty Free Shop (P) Ltd. 17544 - 2019 CESTAT West Zonal Bench at Mumbai RA-85503- 2018 26-10-18 16 Flemingo Duty Free Shop (P) Ltd. 17544 - 2019 CESTAT West Zonal Bench at Mumbai RA-85504- 2018 26-10-18 17 Aero Art Emporium Pvt. Ltd. 3859-2019 CESTAT Delhi A-118-2007 02-01-25 18 Aero Art Emp....