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    <title>Packing Activity</title>
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    <description>Packaging activity services are taxable when provided by any person to another, with the service provider liable to pay service tax. &quot;Packaging activity&quot; includes pouch filling, bottling, labeling or imprinting of packages, but excludes packaging that amounts to manufacture under the excise definition, which covers processes incidental to production, tariff-specified manufacturing processes, and packing/labeling that renders goods marketable.</description>
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      <description>Packaging activity services are taxable when provided by any person to another, with the service provider liable to pay service tax. &quot;Packaging activity&quot; includes pouch filling, bottling, labeling or imprinting of packages, but excludes packaging that amounts to manufacture under the excise definition, which covers processes incidental to production, tariff-specified manufacturing processes, and packing/labeling that renders goods marketable.</description>
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