Kerala State Beverages Corporation's liquor sales not taxable as Business Auxiliary Service; services deemed self-rendered.

The activities undertaken by the Kerala State Beverages Corporation to facilitate sale of liquor cannot be held to be services rendered to the distilleries. The Corporation took measures to expedite sale of goods belonging to it. The Corporation had rendered service to itself. These services cannot be taxed under Business Auxiliary Service of the Act..... - AT .....

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