Transaction of Purchase and Sale of Liquor by Rajasthan State Beverages Corporation not under BAS, not Taxable: CESTAT [Read Order]

By Kalyani B. Nair - On July 7, 2023 11:30 am - 2 mins read

Transaction of Purchase and Sale of Liquor by Rajasthan State Beverages Corporation - BAS - Taxable - CESTAT - TAXSCANTransaction of Purchase and Sale of Liquor by Rajasthan State Beverages Corporation - BAS - Taxable - CESTAT - TAXSCAN

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the transaction of purchase and sale of liquor by Rajasthan State Beverages Corporation, the appellant not under Business Auxiliary Service (BAS) and hence is not taxable. The State Government of Rajasthan incorporated the Corporation to ensure quality of liquor…

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