2018 (8) TMI 811

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....pathi, AC(A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: After hearing both sides I find that the appellant is engaged in the manufacture of alcoholic liquor and was doing the job work for M/s. United Spirit Ltd., Bangalore. The bottling of alcoholic liquor was conceived to be as a service provided by the appellant falling under the category of 'Business Auxiliary Services' and as s....

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....e Act, instead of giving it to the appellant as the same would be hit by the bar of unjust enrichment. 3. On going through the said order of Commissioner(Appeals) I note that he has made a reference to the Hon'ble Supreme Court's decision in the case of Commissioner of Central Excise, Madras v. Addition & Co. Ltd. [2016 (339) E.L.T. 177(S.C.)] laying down that the word 'buyer' in clause (e) to ....

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....he alcohol is fixed by the state govt. in which case the manufacturer and seller of the spirits is required to sell the goods at the fixed price, irrespective of the fact that whether Service Tax has been paid or not. In such a scenario the factum of collection of Service Tax from the ultimate buyer does not arise. For the above proposition ld. Advocate relies upon the Tribunal decision in the cas....