Prior to 01.06.2007 rent of duty-free shop in airport not taxable under Airport Services

HIGH COURT OF DELHI Flemingo Duty Shops (P.) Ltd. Versus Union of India W.P. (C) No. 10757 OF 2006 OCTOBER 5, 2012 ORDER 1. None has appeared for the petitioner. The petition being of the year 2006, it is not deemed expedient to await the appellant any further. We have, with the assistance of the counsels appearing for the respondents gone through the records. 2. This petition was filed seeking a declaration, that the purported levy of service tax on lease rental including royalties payable by the petitioner to the respondent no.2 Airports Authority of India (AAI) for space r...