Transaction of purchase/ sale of liquor by Corporation not covered under ‘Business Auxiliary Services’

Rajasthan State Beverages Corporation Limited Vs The Principal Commissioner (CESTAT Delhi) CESTAT Delhi held that the transaction of purchase and sale of liquor by the Corporation will not fall within the ambit of ‘Business Auxiliary Services’ and would, therefore, not be taxable. Facts- The State Government of Rajasthan incorporated the Corporation to ensure quality of liquor and effective controlled distribution. For this purpose, all the liquor manufacturers/ re-sellers have to sell their products only to the Corporation as per the excise laws of the State and all the retail licensees c...