Supreme Court to hear Revenue's review petitions on taxability of duty-free shops

Last updated: 24 August 2023

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The Supreme Court has allowed a review petition filed by the Revenue Department regarding the taxability of duty-free shops. Previously, the court had ruled that duty-free shops at airports were outside India's customs frontiers, exempting them from service tax. The Revenue Department contested this, arguing that the tax regime for goods differs from that for services. The court has now recalled its earlier judgement and will hear the case alongside sixteen other related appeals.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in Commissioner of CGST and Central Excise Mumbai East v. M/s. Flemingo Travel Retail Ltd [Review Petition (Civil) No. 1017 of 2023 dated August 18, 2023] allowed the review petition by recalling the judgement dated April 10, 2023 wherein the Hon'ble Supreme court held that Duty Free Shops at arrival or departure terminals of Airports are outside the customs frontiers of India and tagged the matter with the appeals mentioned in the signed order.

Citation :
Review Petition (Civil) No. 1017 of 2023 dated August 18, 2023

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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