M/S Hotel ... vs Asst.Commr.Of Commercial Taxes & Anr on 3 February, 2012
4 In appeal, the CESTAT came to the conclusion that the duty free shops situated
at international airports constitute a global market competing in a tax exempt
environment and the levy of service tax was bereft of lawful authority. The
CESTAT placed reliance on a decision of this Court in Indian Tourist
Development Corporation Limited through Hotel Ashoka v Assistant
Commissioner of Commercial Taxes3.