Supreme Court Recalls Judgment Exempting Service Tax on Duty-Free Shops at Airports [Read Order]

By Yogitha S. Yogesh - On August 21, 2023 10:08 am - 2 mins read
Supreme Court - Supreme Court Recalls Judgment Exempting Service Tax - Judgment - Service Tax on Duty-Free Shops at Airports - Taxscan

The Supreme Court of India in its recent judgement has recalled its Division Bench judgment, which by ruled that Duty-Free Shops situated in the arrival or departure terminals of Airports are outside the customs frontiers of India and therefore, they cannot be saddled with any indirect taxes like the Service Tax. The union government filed…

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