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    <title>Service tax liability on liquor license fee</title>
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    <description>The act of granting a liquor license and collection of the license fee by the state is characterized as a registration service exempt under Notification No. 25/2012 ST, so service tax liability does not arise on such fees; circulars asserting general taxability do not override the statutory exemption. Practical options include disputing liability through litigation, paying under protest, seeking clarification from authorities, or filing writ petitions to challenge departmental enquiries.</description>
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      <description>The act of granting a liquor license and collection of the license fee by the state is characterized as a registration service exempt under Notification No. 25/2012 ST, so service tax liability does not arise on such fees; circulars asserting general taxability do not override the statutory exemption. Practical options include disputing liability through litigation, paying under protest, seeking clarification from authorities, or filing writ petitions to challenge departmental enquiries.</description>
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