No indirect tax can be imposed upon duty-free shops at airports: SC

Commissioner of CGST And Central Excise Mumbai East Vs Flemingo Travel Retail Ltd (Supreme Court of India) Supreme Court dismissed the appeal filed by the Commissioner of CGST & Central Excise, Mumbai East, against a CESTAT ruling that granted a service tax refund to Flemingo Travel Retail Ltd. The case revolved around the applicability of service tax on rental charges paid by duty-free shops at Mumbai International Airport. CESTAT had earlier ruled in favor of Flemingo, citing that duty-free shops operate outside India’s customs frontiers, making the levy of service tax unlawful. The Su...