https://www.taxtmi.com/article/detailed?id=609 Service tax liability for contract bottling and job work depended on whether the activity constituted manufacture and whether the resultant product was an excisable good. An amendment narrowed the manufacture exclusion to processes producing excisable goods, temporarily bringing non-excisable goods including alcoholic beverages within Business Auxiliary Services. Notification No. 39/2009 later exempted BAS during manufacture or processing of alcoholic beverages subject to conditions (no Cenvat credit, documentary proof of inputs, and separate accounts), and a subsequent direction afforded retrospective relief for the initial September period when tax had been applied. en-us Wed, 23 Dec 2009 17:14:46 +0530 Thu, 24 Dec 2009 09:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=609 Service tax liability for contract bottling and job work depended on whether the activity constituted manufacture and whether the resultant product was an excisable good. An amendment narrowed the manufacture exclusion to processes producing excisable goods, temporarily bringing non-excisable goods including alcoholic beverages within Business Auxiliary Services. Notification No. 39/2009 later exempted BAS during manufacture or processing of alcoholic beverages subject to conditions (no Cenvat credit, documentary proof of inputs, and separate accounts), and a subsequent direction afforded retrospective relief for the initial September period when tax had been applied. Articles Service Tax Wed, 23 Dec 2009 17:14:46 +0530 https://www.taxtmi.com/article/detailed?id=609