The Supreme Court has held that transaction of purchase and sale of liquor by Rajasthan Beverages Corporation Ltd will not fall within ambit of Business Auxiliary Service bas(BAS) and are not taxable. The SLP arose out of the arose out of impugned final judgment and order passed by the Custom Excise Service Tax Appellate Tribunal(CESTAT).
The CESTAT held 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. The two appeals filed by the department, therefore, deserve to be dismissed.
Following the order dated 16.07.2018 passed by a coordinate Bench of this Court in respect of the very same assessee and on the same questions which arise in the aforesaid cases, we dismiss these appeals also.
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