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2017 (11) TMI 1112 - HC - Service TaxBusiness Auxiliary Services - C&F service - regulate supply of liquor through conferring the exclusive privilege of purchase and sale in the wholesale thereof - sale of liquor only through the canalising agency - Held that: - the issue is decided in the case of Union of India vs. M/s. Chattisgarh Estate Beverages Corporation [2015 (3) TMI 744 - CHHATTISGARH HIGH COURT], where it was held that The Tribunal has recorded a finding of fact that the Corporation was engaged in purchase and sale of liquor and could not be considered as clearing and forwarding agent for the State Government. It is finding of fact. No illegality in the finding has been pointed out. Appeal allowed - decided in favor of appellant-assessee.
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