Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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License to Run Duty-Free Shops Constitutes Renting of Immovable Property, Not Liable to Service Tax...
Excise, VAT & CustomOther Legal Matters
The CESTAT has ruled that a "license to run duty-free shops constitutes a renting of immovable property" and is "not liable to service tax" under the "airport service" category before 2010. The tribunal's decision clarifies a key aspect of tax law. The ruling reinforces the principle that a service that is for the benefit of a company's business cannot be taxed.
