<h1>Madhya Pradesh High Court: Bottling Liquor is Manufacturing, Exempt from Service Tax per Central Excise Act Section 2(f).</h1> The Madhya Pradesh High Court addressed whether bottling liquor constitutes manufacturing or merely packaging, impacting service tax applicability. The petitioner argued that bottling is integral to manufacturing, thus exempt from service tax under the Finance Act and Central Excise Act. The Full Bench overturned a previous decision, ruling that packaging and bottling are part of the manufacturing process, aligning with Section 2(f) of the Central Excise Act and Section 65(76b) of the Finance Act. This decision exempts such activities from service tax, considering the Central Board of Excise and Customs' circulars.