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    <title>2022 (5) TMI 77 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals filed by the government undertaking appellants involved in liquor distribution, stating they were not liable to pay Service Tax for services provided, emphasizing statutory functions under the Karnataka State Excise Act. The Tribunal dismissed the Revenue&#039;s appeal, deeming the impugned orders unsustainable, referencing precedents like Rajasthan State Beverages Corporation Ltd. vs. CCE. The judgment was issued on 28/04/2022 by the Appellate Tribunal CESTAT Bangalore.</description>
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      <description>The Tribunal allowed the appeals filed by the government undertaking appellants involved in liquor distribution, stating they were not liable to pay Service Tax for services provided, emphasizing statutory functions under the Karnataka State Excise Act. The Tribunal dismissed the Revenue&#039;s appeal, deeming the impugned orders unsustainable, referencing precedents like Rajasthan State Beverages Corporation Ltd. vs. CCE. The judgment was issued on 28/04/2022 by the Appellate Tribunal CESTAT Bangalore.</description>
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