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2010 (12) TMI 654 - AT - Service TaxBusiness Auxiliary Service and Storage and Warehousing - CBEC Circular No. 97/7/2007-ST - There is no dispute that the impugned activities are undertaken by the Corporation with the sole object of promoting sale of liquor manufactured by various distilleries in Kerala - If the stocks are not sold out within 180 days, the Corporation will be at liberty to transfer these stocks to a separate godown/move to a separate location in the godown for effecting discount sale - Held that: - The supplies received in the warehouses of the Corporation belongs to the Corporation only. The activities undertaken by the 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. - Decided in favor of the assessee
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