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2022 (4) TMI 520 - AT - Service TaxLevy of Service tax - various fees paid by the appellant to the State Excise Department or to the Government or Government agencies during their business of manufacture, import and sale of alcoholic beverages for human consumption - applicability of reverse charge mechanism - HELD THAT:- The adjudicating authority, though dropped the demand on licence fee, but confirmed the demand on all other fees. In our considered view, there is no difference between the licence fee and other fees as these fees are not charged against any service provided by the State Government. These fees were charged as per the Statutory levy; therefore not against provision of any service. Since there is no service is existing against fee paid by the appellant to the State Government, service tax cannot be charged on the said fees. This issue is no longer res integra as the same has been considered by this Tribunal in the case M/S. ANHEUSER BUSCH INBEV INDIA LTD. (FORMERLY KNOWN AS SAB MILLER INDIA LTD.) VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH WEST [2021 (2) TMI 1023 - CESTAT BANGALORE] where it was held that the appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges. It can be seen that the various fees paid by the assessee in the aforesaid case were identical to the fees paid by the present appellant. Therefore, the facts of both the cases are absolutely identical. Thus, the fees paid by the appellant to the State Government during the course of manufacture and trading of alcoholic beverages does not amount to provision of any service - no service tax can be demanded - appeal allowed - decided in favor of appellant.
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