Packaging activity service tax: packaging services taxable unless they amount to manufacture, with the provider liable for tax. Packaging activity services are taxable when provided by any person to another, with the service provider liable to pay service tax. 'Packaging activity' includes pouch filling, bottling, labeling or imprinting of packages, but excludes packaging that amounts to manufacture under the excise definition, which covers processes incidental to production, tariff-specified manufacturing processes, and packing/labeling that renders goods marketable.