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Learn MoreFacts:
The appellant-corporation, an undertaking of the Kerala State Government, had the monopoly of procuring foreign liquor (Indian Made) manufactured in various private distilleries during the period of dispute. The appellant sold these products either through their own outlets or through independent dealers and paid sales tax thereon. Treating as commission income or revenue, service tax was demanded, whereas the appellant contended it as the case of sale and the income earned therefrom as trading profit. The Department was not able to rebut the claim of the appellants that service tax was demanded on the sale consideration.
Held:
The Tribunal observed that it was a prima facie case of purchasing liquor from the distilleries and where there is sale of goods, there can be no levy of service tax on its value. Hence, prima facie, no service tax was leviable on the amount collected. Waiver of pre-deposit and stay of recovery was granted.