2026 (9) TMI 1368

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....ble Mr Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. Suhrith Parthasarathy For the Respondent : Ms. Amirta Poonkodi Dinakaran Additional Government Pleader (Tax) COMMON ORDER The petitioner operates duty free outlets at an airport. The petitioner paid service tax on the licence fees and conservancy charges under the bona fide belief that it was liable to GST. Subsequently, ....

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....vernment Pleader (Tax), who appears on behalf of the respondent, concurs that the Division Bench rejected an appeal in substantially similar circumstances in the case cited by the petitioner. 4. In Flemingo Duty Free Shop, the Division Bench of this Court declined to interfere with the order of learned single Judge and directed that the refund application be processed in substantially similar c....