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Brewery License Endorsement Not subject to service tax as Property Rent
Case Law Details
- Case Name
- Tripti Alcobrew Private Limited Vs Commissioner of Central Excise Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Tripti Alcobrew Private Limited Vs Commissioner of Central Excise Customs (CESTAT Delhi)
In a significant clarification on service tax liability for composite contracts, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, has ruled that a license fee paid for endorsing a brewery license does not constitute “renting of immovable property” and is therefore not subject to service tax. The tribunal’s decision, pronounced on June 6, 2025, sided with Tripti Alcobrew Private Limited, emphasizing that the transfer of the “right to use” a license falls...
