https://www.taxtmi.com/caselaws?id=77532 The court held that packaging activities, including bottling and labeling of liquor, are subject to service tax as they do not constitute part of the manufacturing process. The court ruled that service tax liability, being an indirect tax, can be passed on by distillers to retail contractors. The writ petitions were disposed of in favor of the Central Excise Department, allowing them to recover service tax from distillers and confirming distillers' right to pass on the tax liability to retail contractors. Each party was directed to bear their own costs. en-us Sat, 29 Apr 2006 00:00:00 +0530 Wed, 26 Sep 2018 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77532 The court held that packaging activities, including bottling and labeling of liquor, are subject to service tax as they do not constitute part of the manufacturing process. The court ruled that service tax liability, being an indirect tax, can be passed on by distillers to retail contractors. The writ petitions were disposed of in favor of the Central Excise Department, allowing them to recover service tax from distillers and confirming distillers' right to pass on the tax liability to retail contractors. Each party was directed to bear their own costs. Case-Laws Service Tax Sat, 29 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77532