https://www.taxtmi.com/caselaws?id=207111 The Tribunal allowed the appeals, setting aside the service tax demands on bottling of liquor under "Packaging Services." Relying on the Madhya Pradesh HC decision in Maa Sharda Wine Traders, it held that bottling liquor constitutes manufacturing, not packaging. Despite the C.B.E.C.'s stance, the Tribunal followed the HC precedent, determining that liquor bottling falls outside packaging services for service tax purposes. The Tribunal emphasized the binding nature of the HC decision, leading to the favorable outcome for the appellants. en-us Tue, 22 Feb 2011 00:00:00 +0530 Thu, 22 Dec 2011 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207111 The Tribunal allowed the appeals, setting aside the service tax demands on bottling of liquor under "Packaging Services." Relying on the Madhya Pradesh HC decision in Maa Sharda Wine Traders, it held that bottling liquor constitutes manufacturing, not packaging. Despite the C.B.E.C.'s stance, the Tribunal followed the HC precedent, determining that liquor bottling falls outside packaging services for service tax purposes. The Tribunal emphasized the binding nature of the HC decision, leading to the favorable outcome for the appellants. Case-Laws Service Tax Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207111