Appellant's Liquor Marketing Activities Deemed Taxable Business Auxiliary Services u/ss 65(19) and 65(105)(zzb) of the Act.

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....Sale of liquors - Business Auxiliary services - Commission – Within the framework of the agreements, considered in the context of the taxable BAS, as defined in Sections 65 (19) read with 65(105) (zzb) of the Act, the conclusion is uncontestable that the appellant was rendering the taxable BAS since the appellant was clearly marketing and providing services in relation to sale of goods (IMFL , Beer etc.) produced / belonging to the distilleries - AT....