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2010 (10) TMI 528 - AT - Service TaxWaiver of pre-deposit - Business Auxiliary Service - The appellant-corporation, which is an undertaking of the Kerala State Government, had procuring Foreign Liquor, manufactured in various private distilleries - Sell these products of the distilleries either through their own outlets or through independent dealers - The liquor supplied by the distilleries was warehoused in the premises of the appellant and that, in relation to this and allied activities, the appellant collected various charges/fees from the distilleries - These charges/fees constituted the taxable value for the Revenue to levy Service Tax from the appellant - Appellant has succeeded in making a prima facie case by showing that they were purchasing liquor from the distilleries - It is settled law that, where there is sale of goods, there can be no levy of Service Tax on its value. Prima facie, no Service Tax is leviable on the amounts collected by the appellant from the distillers in connection with sale of goods - Hence, waiver of pre-deposit and stay of recovery
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