KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

Accordingly, the civil appeal filed by the assessee is dismissed

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY

15A of the Foreign Liquor Rules.  The appellant was the only licence holder for the relevant years so far as FL­ 7 C.A.@S.L.P.(C)No.12859 of 2020 etc. 9   licence   to   deal   in   wholesale,   and   so   far   as   FL­1   licences   are concerned, it was also granted to one other State owned Undertaking, i.e.,   Kerala   State   Co­operatives   Consumers’   Federation

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 66 B accompanied by the definition of service under Section 65B (44) and the legislature further providing for the negative 80 list of services which stood excluded from the levy of service tax in Section 66 D, the question would only be whether there is any service and whether it is excluded under Section 66 D. The relevant part