https://www.taxtmi.com/caselaws?id=205985 The court ruled in favor of the appellant, holding that the activities of procuring raw material, manufacturing alcoholic beverages, bottling, packing, and selling Indian made foreign liquor did not amount to 'business auxiliary service' for service tax purposes. The court considered Circular No. 249/1/2006-CX.4 and previous orders, ultimately setting aside the service tax imposition and penalties, emphasizing the importance of prior decisions and circulars in determining liability for service tax. The judgment favored the appellant, highlighting the significance of interpreting relevant laws and circulars in tax matters. en-us Thu, 03 Feb 2011 00:00:00 +0530 Thu, 22 Dec 2011 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205985 The court ruled in favor of the appellant, holding that the activities of procuring raw material, manufacturing alcoholic beverages, bottling, packing, and selling Indian made foreign liquor did not amount to 'business auxiliary service' for service tax purposes. The court considered Circular No. 249/1/2006-CX.4 and previous orders, ultimately setting aside the service tax imposition and penalties, emphasizing the importance of prior decisions and circulars in determining liability for service tax. The judgment favored the appellant, highlighting the significance of interpreting relevant laws and circulars in tax matters. Case-Laws Service Tax Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205985