Key Quantitative Figures
The Service Tax demand amounted to ₹21.92 crore for the period September 2009 to November 2011, together with applicable interest and penalties.
Dates of Action
The Hon'ble High Court order was received by the company on September 04, 2026. The dispute period covered September 2009 to November 2011.
Parties Involved
Opposing Party: Commissioner of Central Excise Aurangabad (Now Commissioner of Central GST and Service Tax, Aurangabad)
Court: The Hon'ble High Court of Judicature at Bombay, Bench at Aurangabad
Original Entity: Millennium Beer Industries Limited (MBIL), which was amalgamated with United Breweries Limited with effect from April 1, 2010
Purpose and Details of Dispute
The matter pertained to a Service Tax demand where the Revenue contended that MBIL's contract brewing activities during the relevant period constituted "Business Auxiliary Service" and were liable to Service Tax. The Revenue had filed an appeal in the High Court against the Order passed by CESTAT, Mumbai in favour of MBIL.
Financial Impact
The disclosure confirms a reduction of tax demand/contingent liability from ₹21.92 crore to Nil. Quantum of claims is stated as NIL.
Development in Proceedings
The Hon'ble High Court of Judicature at Bombay, Bench at Aurangabad, vide its Order received on September 04, 2026, has dismissed the Revenue's appeal and upheld the favourable order passed by CESTAT, Mumbai. The Court held that the Service Tax demand was barred by limitation. The Court further applied the principle of consistency, noting that the Revenue had accepted a materially identical issue in another comparable case.