https://www.taxtmi.com/caselaws?id=203206 The Appellate Tribunal CESTAT, Bangalore ruled in favor of a Kerala State Government undertaking in a case concerning service tax liability related to liquor procurement and distribution. The Tribunal held that the activities of the undertaking constituted a sale of liquor, not services, based on the factual matrix and statutory provisions. They overturned the Adjudicating Authority's decision, citing a previous favorable order and emphasizing the similarity in issues. The Tribunal allowed the appeals, highlighting the importance of following precedents in similar cases. en-us Thu, 17 Mar 2011 00:00:00 +0530 Wed, 13 Nov 2013 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203206 The Appellate Tribunal CESTAT, Bangalore ruled in favor of a Kerala State Government undertaking in a case concerning service tax liability related to liquor procurement and distribution. The Tribunal held that the activities of the undertaking constituted a sale of liquor, not services, based on the factual matrix and statutory provisions. They overturned the Adjudicating Authority's decision, citing a previous favorable order and emphasizing the similarity in issues. The Tribunal allowed the appeals, highlighting the importance of following precedents in similar cases. Case-Laws Service Tax Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203206