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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appellate tribunal rules in favor of M/s. Agarwal Distillers Pvt. Ltd., exempting liquor packaging from service tax. Penalty removed.</h1> The appellate tribunal ruled in favor of M/s. Agarwal Distillers Pvt. Ltd., holding that packaging and bottling of liquor is not subject to service tax. ... The issue of taxability in respect of packaging and bottling has been settled by the decision of the Larger Bench of the Hon’ble M.P. High Court holding that the activity of packaging and bottling of liquor is not liable to service tax. In view of the said decision, we set aside the impugned order and allow the appeal filed by M/s. Agarwal Distillers Pvt. Ltd. and dismiss the appeal filed by the department. The appellate tribunal ruled in favor of M/s. Agarwal Distillers Pvt. Ltd., stating that packaging and bottling of liquor is not liable to service tax. The penalty imposed by the department was dropped. The decision was based on a previous ruling by the Hon'ble M.P. High Court. The appeal by M/s. Agarwal Distillers was allowed, while the appeal by the department was dismissed.

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