TaxTMI 
TaxTMI 
2022 (4) TMI 520
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....import and sale of alcoholic beverages for human consumption? 2. Shri Prasad Paranjape, learned counsel appearing for the appellant submits that the amount on which the service tax was demanded is towards the payment of various fees such as permit fee, import/export pass fee, excise escort charges, supervision charges, and other related charges, additional fees paid in relation to manufacture, import distribution and sale of liquor. He submits that the licence fee, permit fee, import pass fee and export pass fee are payable to the State Government for parting with its exclusive privilege to import, export and transport liquor, which is in terms of Entry 8 of List-II of Seventh Schedule of the Constitution of India; according to which, prod....
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....s that identical issue has been decided by this Tribunal in the case of Anheuser Busch Inbev India Ltd. Vs. CCT, Bengaluru North West [2021(52) GSTL 429 (Tri. Bang.)]; therefore the issue being squarely covered by the said judgement, it is no longer res integra. He also placed reliance on the following judgments:- i. Har Sharnkar Vs. Excise and Taxation Commissioner [(1975) 1 SCC 737] ii. State of Punjab and Ors. Vs. Devans Modern Breweries Ltd. and Ors. [(2004) 11 SCC 26] iii. Inertia Industries Vs. State of Rajasthan and Ors. [2001 SCC OnLine Raj 937] iv. State of Orissa and others Vs. Narain Prasad and Ors. [(1996) 5 SCC 740] v. Gupta Modern Breweries Vs. State of J&K and Ors. [(2007) 6 SCC 317] 3. Shri P. Rama Holla, learned ....
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.... fee, Excise Staff Salary and Overtime charges, Permit fee paid to the State Excise department. With regard to other fees, Learned Commissioner himself has granted relief in view of the amendment made in Section 117 of the Finance Act, 2019 with retrospect. Here it is pertinent to refer to the amendment in Section 117(1) vide Finance Act, 2019 which is reproduced herein below : 117.(1) Notwithstanding anything contained in Section 66B of Chapter V of the Finance Act, 1994 as it stood prior to its omission vide Section 173 of the Central Goods and Services Tax Act, 2017 with effect from the 1st day of July, 2017 (hereinafter referred to as the said Chapter), no service tax shall be levied or collected in respect of taxable service provided....
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....tion, transport etc. of liquor within its territory and to grant licenses and permits to ensure compliance. Further, we find that in August, 2019, the Finance Act, 2019 was enacted amending Section 66B of the Act, to the effect that service tax was not leviable on services provided by the State Government by way of grant of liquor licenses against consideration in the form of license fee or application fee "by whatever name called", during 1-4-2016 to 30-6-2017 along with this amendment the dispute regarding the leviability of service tax on fee paid to State Government in relation to alcoholic liquor for human consumption has come to an end and it is clear that service tax is not leviable on the said fees from April, 2016 to June, 2017. Sp....
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....r the specific purpose of storing CO2. The appellant has paid the fee against the renewal of license for storing CO2 which fact is admitted by Ashish Jain, Manager of appellant in his statement dated 5-2-2018. In our view, the Learned Commissioner has rightly upheld the demand of service tax on Storage License Renewal fee which cannot be considered as fee paid towards grant of liquor license. Moreover, the Learned Counsel for the appellant has also not pressed against the confirmation of this demand hence we uphold the demand of service tax on Storage License fee for CO2 along with interest. 7. Further, we may also note that the issue with respect to tax liability on license fee and other application fee paid to the State authorities cont....