CESTAT allows Refund of Service Tax paid on Liquor License fee to Rajasthan Govt

Rambagh Palace Hotel Pvt. Ltd. Vs Commissioner, Central Excise (CESTAT Delhi) Present appeal has been filed to assail the Order-in-Appeal No. 215/2021 dated 25th June, 2021. The facts relevant for the impugned appeal are as follows:- That M/s. Rambagh Palace Hotel Pvt. Ltd. i.e. the appellant are engaged in providing different services relating to hotel business. For the purpose they were also serving liquor to their guests in the hotel under the license which was issued to them by the State Government. The Department during the audit conducted on 15.11.2017 observed that the appellant had not...