UBL NSE filing

United Breweries Wins Tax Litigation, ₹21.92 Crore Demand Reduced to Nil

The RealCase readMedium impact Positive

United Breweries Limited (UBL) won a significant tax litigation case. The Hon'ble High Court of Judicature at Bombay dismissed the Revenue's appeal, reducing a ₹21.92 crore Service Tax demand, plus interest and penalties, to Nil. The court cited limitation and consistency principles.

Why it matters

The reduction of a ₹21.92 crore tax demand, along with interest and penalties, to Nil has a positive financial implication for the company, though it does not represent a new revenue stream or a major strategic shift.

The market read

The company has received a favourable order from the High Court, dismissing the Revenue's appeal and reducing a significant tax demand to Nil.

United Breweries Limited (UBL) has received a favourable Order from the Hon'ble High Court of Judicature at Bombay, Bench at Aurangabad, in a tax litigation case. The Revenue had filed an appeal against an earlier order by CESTAT, Mumbai, which was in favour of Millennium Beer Industries Limited (MBIL), a company subsequently amalgamated with UBL.

The dispute concerned a Service Tax demand of ₹21.92 crore for the period September 2009 to November 2011, along with applicable interest and penalties. The Revenue contended that MBIL's contract brewing activities during that period were liable to Service Tax.

The Hon'ble High Court, vide its Order received on September 04, 2026, has dismissed the Revenue's appeal. The Court ruled that the Service Tax demand was barred by limitation and also applied the principle of consistency, noting that the Revenue had accepted a similar issue in another case. Consequently, the contingent liability of ₹21.92 crore has been reduced to Nil.

Primary source

A plain-language summary of a public exchange filing by United Breweries Limited. Read the original for the full detail.

View original filing
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