Service tax on renting of liqour license by the owner

This query is : Resolved 

06 August 2011 Kindly clarify whether service is applicable on renting of liquor license

07 August 2011 Excise law doesn't permit licence holder to let out licence. If at all let out, the lessee is doing business in the name of licence and officially letting out doesn't comes into picture meaning thereby levy of service tax doesn't arise.


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