5324782026-09-055324782026-09-05in-capmkt:StageOfTheLitigationIsConcludedOrDisputeIsResolvedMember5324782026-09-05in-capmkt:ChangeInStatusMemberUBLUNITED BREWERIES LIMITED532478NOTLISTEDINE686F01025Pendency of any litigation(s) or dispute(s) (Sub-para 8-Para B)Regularly till the litigation is concluded or dispute is resolvedRevisionfalse2026-09-0411:39:002023-08-142026-09-042026-09-05Change in statusThe Revenue had filed an appeal in the Hon'ble High Court of Judicature at Bombay, Bench at Aurangabad, against the Order passed by CESTAT, Mumbai in favour of Millennium Beer Industries Limited ("MBIL"), which was subsequently amalgamated with United Breweries Limited ("UBL") with effect from April 1, 2010. The matter pertains to a Service Tax demand of ₹ 21.92 crore for the period September 2009 to November 2011, together with applicable interest and penalties. The Revenue contended that MBIL's contract brewing activities during the relevant period constituted "Business Auxiliary Service" and were liable to Service Tax.2023-08-14The 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 of ₹21.92 crore, along with applicable interest and penalties, for the period September 2009 to November 2011 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.Company