https://www.taxtmi.com/caselaws?id=204288 Bottling, labelling, affixing hologram stickers and sealing of liquor bottles were treated as manufacture under clause (f) of section 2 of the Central Excise Act, 1944, rather than a taxable packaging service. The Tribunal relied on the larger bench view of the Madhya Pradesh High Court that packaging and bottling of liquor form part of the manufacturing process and that the earlier contrary view had been overruled. Once the activity was characterised as manufacture, the basis for service tax under the packaging activity service entry failed, and the service tax demand was set aside. en-us Thu, 21 Jan 2010 00:00:00 +0530 Thu, 09 Jun 2011 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204288 Bottling, labelling, affixing hologram stickers and sealing of liquor bottles were treated as manufacture under clause (f) of section 2 of the Central Excise Act, 1944, rather than a taxable packaging service. The Tribunal relied on the larger bench view of the Madhya Pradesh High Court that packaging and bottling of liquor form part of the manufacturing process and that the earlier contrary view had been overruled. Once the activity was characterised as manufacture, the basis for service tax under the packaging activity service entry failed, and the service tax demand was set aside. Case-Laws Service Tax Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204288