https://www.taxtmi.com/circulars?id=5919 Levy of service tax on services in production of alcoholic beverages depends on the arrangement and whether the activity amounts to manufacture. Brand owners providing brand use and technical assistance render Intellectual Property Service and are taxable on gross consideration. Where a contract bottling unit performs the complete process amounting to manufacture, the exclusion in Business Auxiliary Service applies and BAS does not cover that activity; limited activities like packing or labelling remain taxable as BAS. Leasing a distillery attracts tax as Renting of Immovable Property Service. en-us Fri, 13 Mar 2009 00:00:00 +0530 Tue, 10 Jan 2012 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5919 Levy of service tax on services in production of alcoholic beverages depends on the arrangement and whether the activity amounts to manufacture. Brand owners providing brand use and technical assistance render Intellectual Property Service and are taxable on gross consideration. Where a contract bottling unit performs the complete process amounting to manufacture, the exclusion in Business Auxiliary Service applies and BAS does not cover that activity; limited activities like packing or labelling remain taxable as BAS. Leasing a distillery attracts tax as Renting of Immovable Property Service. Circulars Service Tax Fri, 13 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5919