Business Auxiliary Service exclusion for contract manufacture: full manufacture not BAS-taxable; limited packing services remain taxable. Levy of service tax on services in production of alcoholic beverages depends on the arrangement and whether the activity amounts to manufacture. Brand owners providing brand use and technical assistance render Intellectual Property Service and are taxable on gross consideration. Where a contract bottling unit performs the complete process amounting to manufacture, the exclusion in Business Auxiliary Service applies and BAS does not cover that activity; limited activities like packing or labelling remain taxable as BAS. Leasing a distillery attracts tax as Renting of Immovable Property Service.