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of <h1>Proposal to Levy Service Tax on Distillers for IMFL Job Work Under 'Business Auxiliary Service' Seeks Public Feedback.</h1> The circular addresses the potential levy of service tax on distillers categorized under 'Business Auxiliary Service' for producing Indian Made Foreign Liquor (IMFL) on a job work basis. Distillers perform activities like blending and bottling for brand owners without proprietary rights, raising questions about their classification under taxable services. The Law Ministry opined that service tax is distinct from excise duty and can be levied on such activities without infringing on state legislative powers. The circular seeks public feedback on this proposal, emphasizing that no final decision has been made pending review of responses.
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