2018 (10) TMI 2007

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....Counsel for R-2 and R-3 with Ms.Suhani Mathur, Adv. Mr.Tarun Gulati, Mr.Anupam Mishra and Mr. Aparsh Bhargav, Advocate for R-5. ORDER 1 These writ petitions challenge the order of the CESTAT dated 02.01.2015. Petitioners claim that the levy of service tax for the period prior to 01.06.2007 qua the activities which were sought to be taxed under the Finance Act, 1994 are varied and diverse: including letting out a portion of the Delhi Airport (ticket counter, check-in counter, cash counter and staff rooms) and other commercial spaces let out for vending and providing services to the passengers, public as well as employee of the airlines and other individuals who frequently visit the airport. It is not in dispute that prior to 01.06.2007....

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.... binding rulings of this Court notably the decision in Flemmingo (supra), Airport Retail Pvt. Ltd. Vs. Union of India and Others WP(C) 4274/2010 pronounced on 30.07.2014 and C.Sadanandan (supra), therefore approached this Court seeking an appropriate direction. The present writ petitions were entertained and heard from time to time. Apparently, in the meanwhile the Airport Authorities approached the Supreme Court - albeit in a belated appeal under Section 35L of the Central Excise Act in October, 2017 (CA Diary No.32074/2017) challenging the order of the CESTAT dated 02.01.2015. The previous decision of this Court in Flemmingo (supra) and C.Sundaram (supra) are the subject matter of appeals before the Supreme Court. The website of the Supre....