https://www.taxtmi.com/caselaws?id=313023 CESTAT NEW DELHI allowed the appeal regarding service tax levy on Business Auxiliary Service (BAS) for liquor commission. The Corporation argued amounts collected from liquor manufacturers for non-compliance with agreement conditions were not consideration for services rendered. Following precedents from Repco Home Finance Ltd. and South Eastern Coalfileds, the Tribunal held that consideration must flow from service recipient to provider for taxable services. Since the Corporation was purchasing and selling liquor rather than providing marketing services, the transaction fell outside BAS scope and was not taxable under section 66E(e) of Finance Act 1994. en-us Mon, 03 Jul 2023 00:00:00 +0530 Tue, 19 Mar 2024 18:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313023 CESTAT NEW DELHI allowed the appeal regarding service tax levy on Business Auxiliary Service (BAS) for liquor commission. The Corporation argued amounts collected from liquor manufacturers for non-compliance with agreement conditions were not consideration for services rendered. Following precedents from Repco Home Finance Ltd. and South Eastern Coalfileds, the Tribunal held that consideration must flow from service recipient to provider for taxable services. Since the Corporation was purchasing and selling liquor rather than providing marketing services, the transaction fell outside BAS scope and was not taxable under section 66E(e) of Finance Act 1994. Case-Laws Service Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313023