Business Auxiliary Service: job work blending and bottling of IMFL by distillers attracts service tax as a taxable service. The Board provisionally views that blending, manufacture, bottling and labelling of Indian Made Foreign Liquor by distillers on a job work basis for brand owners falls within Business Auxiliary Service, because such activity does not amount to 'manufacture' under the Central Excise Act for IMFL and service tax, being distinct from excise, is within Parliament's competence to levy on the defined service.
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Provisions expressly mentioned in the judgment/order text.
Business Auxiliary Service: job work blending and bottling of IMFL by distillers attracts service tax as a taxable service.
The Board provisionally views that blending, manufacture, bottling and labelling of Indian Made Foreign Liquor by distillers on a job work basis for brand owners falls within Business Auxiliary Service, because such activity does not amount to "manufacture" under the Central Excise Act for IMFL and service tax, being distinct from excise, is within Parliament's competence to levy on the defined service.
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