𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗥𝗲𝗻𝘁 𝗳𝗼𝗿 𝗗𝘂𝘁𝘆 𝗙𝗿𝗲𝗲 𝗦𝗵𝗼𝗽𝘀 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: Service tax is not leviable on rent and other charges for operating duty free shops at the airport. Limitation period does not apply as tax was collected without authority. Refund allowed.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. Delhi Duty Free Services Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Service tax is not leviable on rent for duty free shops at airports; refund allowed despite the limitation period.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal emphasized judicial discipline, stating the Commissioner must follow previous rulings. It referenced the Supreme Court's decision on adherence to higher authority orders. The Tribunal allowed the appellant's refund for all three periods with applicable interest, reinforcing that tax collected without authority is refundable, irrespective of the limitation period.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Delhi Duty Free Services Pvt. Ltd. vs. The Commissioner, Central Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 28 February 2023 📜 This ruling clarifies that service tax is not applicable on rent and charges for operating duty free shops at airports, and reinforces the importance of following higher tribunal orders in administrative proceedings.