2024 (3) TMI 860 - SCH - Service Tax

Levy of service tax - Business Auxiliary service or not - commission on sale of liquor - it was held by Appellate Tribunal that the transaction of purchase and sale of liquor by the Corporation will not fall within the ambit of BAS and would, therefore, not be taxable - HELD THAT - Following the order dated 16.07.2018 passed by a coordinate Bench of this Court in respect of the very same assessee in THE COMMISSIONER OF CENTRAL EXCISE JAIPUR I VERSUS RAJASTHAN STATE BEVERAGES CORPORATION LTD. 2018 (7) TMI 1057 - SC ORDER and on the same questions which arise in the aforesaid cases, this appeal is also dismissed.

Summary

The Supreme Court of India in Citation 2024 (3) TMI 860 - SC Order, with Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan, dismissed the appeals following a previous order related to the same assessee and questions. Delay was condoned, and pending applications were disposed of. Respondent did not appear.