Appellate tribunal rules in favor of M/s. Agarwal Distillers Pvt. Ltd., exempting liquor packaging from service tax. Penalty removed.

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 penalty imposed by the department was removed. The appeal by M/s. Agarwal Distillers was allowed, while the department's appeal was rejected.

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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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