TaxTMI 
TaxTMI 
2018 (1) TMI 1783
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....the Integrated Goods and Service Tax Act, 2017; the Punjab Goods and Service Tax Act, 2017 and other rules thereunder to the petitioner's Arrival and Departure Duty Free Shops operated at Sri Guru Ram Dass Jee International Airport, Amritsar in terms of the Concession Agreement dated 18th April, 2016 and/or payments being made by the petitioner towards Minimum Guarantee/Revenue Share pursuant to and/or under Concession Agreement dated 18th April, 2016; AND Refund to the Petitioner, the sum of Rs.40,71,047.79 (Rupees Forty Lakh Seventy One Thousand Forty Seven and Seventy Nine Paise Only), as collected by respondent Nos.3 and 4 on wrongful applicability of the Central Goods and Service Tax, 2017; the Integrated Goods and Serv....
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....venue assailed the orders before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) and vide detailed order dated 28.09.2017, the appeal of the Revenue was dismissed, though there is a limitation to challenge the same before the High Court and in paragraphs 15, 16 and 18 held as under:- "15. Section 66B of the Finance Act, 1994, permits levy of Service Tax only on the services provided or agreed to be provided in the taxable territory, in tune with Article 286 of the Constitution of India. Section 66B of Finance Act, 1994 (as amended) reads as under:- "66B. Charge of service tax on and after Finance Act, 2012.- There shall be levied a tax (hereinafter referred to as the service tax) at the rate of fourteen per c....
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....the course of import' means `the transaction ought to have taken place beyond the territories of India and not within the geographical territory of India'. We do not agree with the said submission. When any transaction takes place outside the customs frontiers of India, the transaction would be said to have taken place outside India. Though the transaction might take place within India but technically, looking to the provisions of Section 2(11) of the Customs Act and Article 286 of the Constitution, the said transaction would be said to have taken place outside India. In other words, it cannot be said that the goods are imported into the territory of India till the goods or the documents of title to the goods are brought into India.....
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....egards demand notice for the month November, 2017, no payment so far has been made. However, in case the aforementioned demand is not made, respondent No.3 shall invoke Article 18.2 (e), which reads as under, entailing into termination of the Concession Agreement:- "18.2 Concessionare Event of Default xxxx xxxx xxxx xxxx (e) the Concessionaire has failed to make any payment to the Authority within the period specified therefor in this agreement;" He also referred Article 265 of the Constitution of India to submit that no tax can be levied except by authority of law and therefore, prays for interim relief. We find that the aforementioned argument of the petitioner, prima facie, has force and substance. In vie....