https://www.taxtmi.com/caselaws?id=235823 The Tribunal upheld the adjudication order, confirming the service tax demand, interest, and penalties against the appellant, a Government undertaking in Rajasthan. It held that the appellant was liable for service tax under Business Auxiliary Service (BAS) for marketing and providing services related to liquor sales. The ownership of liquor remained with the manufacturers/distilleries, and the extended period of limitation was justified due to the appellant's willful suppression of material facts to evade tax. The appeal was dismissed, affirming the Revenue's position on all issues. en-us Wed, 29 May 2013 00:00:00 +0530 Thu, 09 Jan 2014 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235823 The Tribunal upheld the adjudication order, confirming the service tax demand, interest, and penalties against the appellant, a Government undertaking in Rajasthan. It held that the appellant was liable for service tax under Business Auxiliary Service (BAS) for marketing and providing services related to liquor sales. The ownership of liquor remained with the manufacturers/distilleries, and the extended period of limitation was justified due to the appellant's willful suppression of material facts to evade tax. The appeal was dismissed, affirming the Revenue's position on all issues. Case-Laws Service Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235823