https://www.taxtmi.com/caselaws?id=205962 Packaging and bottling of alcoholic liquor, together with related plant operations, was treated as manufacture under section 2(f) of the Central Excise Act, 1944. As a result, the same activity could not be taxed again as business auxiliary services under service tax law, and the contrary earlier view was held no longer good law. The tax demand and consequential levy were therefore unsustainable. en-us Fri, 04 Feb 2011 00:00:00 +0530 Wed, 24 Sep 2014 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205962 Packaging and bottling of alcoholic liquor, together with related plant operations, was treated as manufacture under section 2(f) of the Central Excise Act, 1944. As a result, the same activity could not be taxed again as business auxiliary services under service tax law, and the contrary earlier view was held no longer good law. The tax demand and consequential levy were therefore unsustainable. Case-Laws Service Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205962