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Service Tax - Highlights / Catch Notes

Home Highlights September 2011 Year 2011 This

The activities undertaken by the Kerala State Beverages ...


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

September 27, 2011

Case Laws     Service Tax     AT

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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