𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗦𝗮𝗹𝗲 𝗼𝗳 𝗟𝗶𝗾𝘂𝗼𝗿 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: Transaction of purchase and sale of liquor by the Corporation does not fall under Business Auxiliary Services (BAS) and, therefore, is not taxable.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Rajasthan State Beverages Corporation Limited. 𝗜𝘀𝘀𝘂𝗲: M/s. Rajasthan State Beverages Corporation was issued show cause notices for not paying service tax on commission earned from liquor sales (2011-2017) under Business Auxiliary Services.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that the purchase and sale of liquor by the Corporation does not fall under Business Auxiliary Services (BAS), as clarified by previous rulings and CBIC circulars. Since no service tax is applicable, the appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Rajasthan State Beverages Corporation Limited vs. The Principal Commissioner 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 03 July 2023

This ruling confirms that the sale and purchase of liquor by a corporation, under the specified regulatory framework, is not subject to service tax under Business Auxiliary Services (BAS).