https://www.taxtmi.com/circulars?id=727 The Board provisionally views that blending, manufacture, bottling and labelling of Indian Made Foreign Liquor by distillers on a job work basis for brand owners falls within Business Auxiliary Service, because such activity does not amount to "manufacture" under the Central Excise Act for IMFL and service tax, being distinct from excise, is within Parliament's competence to levy on the defined service. en-us Sat, 30 Sep 2006 00:00:00 +0530 Wed, 04 Jan 2012 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=727 The Board provisionally views that blending, manufacture, bottling and labelling of Indian Made Foreign Liquor by distillers on a job work basis for brand owners falls within Business Auxiliary Service, because such activity does not amount to "manufacture" under the Central Excise Act for IMFL and service tax, being distinct from excise, is within Parliament's competence to levy on the defined service. Circulars Service Tax Sat, 30 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=727