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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.
Supreme Court of India Cites 10 - Cited by 19 - A R Dave - Full Document

Sandeep Patil vs Union Of India And Ors on 7 October, 2019

12 From the judgment under review, we find that after recording the view which was taken by the CESTAT, this Court adverted to the decision of the High Court of Judicature at Bombay in Sandeep Patil (supra) and that of the Kerala High Court in CIAL Duty Free and Retail Services Ltd (supra). None of the submissions of the Union of India have been recorded or considered. The judgment only adverts to the submissions of the respondents.
Bombay High Court Cites 47 - Cited by 5 - R More - Full Document

Sai Cuisine Hospitality Services Pvt. ... vs Union Of India And 3 Ors on 31 January, 2022

6 In its judgment dated 10 April 2023, this Court affirmed the judgment of the CESTAT noting that against a judgment of the High Court of Judicature at 2 No 41/2012-Service Tax 3 (2012) 3 SCC 204 3 Bombay dated 28 November 2018 in Al Cuisine Pvt Ltd v Union of India4, a Special Leave Petition5 was dismissed by an order dated 14 December 2018 of this Court.
Bombay High Court Cites 0 - Cited by 1 - S M Modak - Full Document
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