https://www.taxtmi.com/caselaws?id=202464 The Appellate Tribunal ruled that bottling alcohol constitutes manufacturing under the Central Excise Act, exempting the appellant from service tax liability. The Tribunal overturned the Commissioner's decision, which deemed the activities as business auxiliary services subject to tax. The judgment clarified the definition of manufacture, following a precedent set by the M.P. High Court, and set aside the tax demand, allowing the appeal solely on the grounds of bottling being considered manufacturing. Other issues raised were not addressed in the judgment. en-us Mon, 10 Jan 2011 00:00:00 +0530 Tue, 22 Mar 2011 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202464 The Appellate Tribunal ruled that bottling alcohol constitutes manufacturing under the Central Excise Act, exempting the appellant from service tax liability. The Tribunal overturned the Commissioner's decision, which deemed the activities as business auxiliary services subject to tax. The judgment clarified the definition of manufacture, following a precedent set by the M.P. High Court, and set aside the tax demand, allowing the appeal solely on the grounds of bottling being considered manufacturing. Other issues raised were not addressed in the judgment. Case-Laws Service Tax Mon, 10 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202464