https://www.taxtmi.com/news?id=287 The Commissioner (Appeals) held that packaging ordinarily denotes packing of goods already in existence and, in its plain meaning, does not amount to manufacture; bottling and similar packaging activities generally do not amount to production. Applying this to the appellant's bottling and refilling of compressed gas, the Commissioner concluded that confirmation of the service tax demand under the Business Auxiliary Service category could not be sustained. en-us Tue, 12 Feb 2008 02:14:00 +0530 Tue, 24 Jun 2008 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=287 The Commissioner (Appeals) held that packaging ordinarily denotes packing of goods already in existence and, in its plain meaning, does not amount to manufacture; bottling and similar packaging activities generally do not amount to production. Applying this to the appellant's bottling and refilling of compressed gas, the Commissioner concluded that confirmation of the service tax demand under the Business Auxiliary Service category could not be sustained. News - Tue, 12 Feb 2008 02:14:00 +0530 https://www.taxtmi.com/news?id=287