- In the Finance Bill (No.2) 2019, a much awaited amendment is proposed retrospectively under the Service Tax Law to provide that No Service Tax shall be levied or collected in respect of taxable service provided by the State Government by way of grant of liquor license, against consideration in the form of license fee or application fee, by whatever name called, during the period 01.04.2016 to 30.06.2017.
- The taxes which were already paid shall be refunded for which an refund application has to be made within a period of Six Months from the date on which the Finance Bill, 2019 receives the assent of the President.
Note:
Similar Exemption is still awaited in GST Law. It is already approved by GST Council in its 26th Meeting dated 10.03.2018. The said decision of GST Council is accepted by the Central Government for implementation as submitted by the Government Counsel before the Hon’ble Delhi High Court and Punjab & Haryana High Court.
– Team ALA Legal
GST Law India is a blog on GST and allied commercial laws managed by members of the law firm ALA Legal.