https://www.taxtmi.com/caselaws?id=247411 Packing, sealing and labelling of oil in factory premises may constitute manufacture where Chapter Note 5 treats packing from bulk to retail packs, labelling or relabelling, and similar treatment making goods marketable as manufacture. The service tax liability under Business Auxiliary Service could not be examined in isolation without first deciding that foundational question. The order was therefore set aside and the matter remanded for de novo adjudication, with directions to determine whether the activity amounted to manufacture before considering service tax; only if it did not amount to manufacture could Business Auxiliary Service apply. en-us Fri, 02 Sep 2011 00:00:00 +0530 Sat, 10 May 2014 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247411 Packing, sealing and labelling of oil in factory premises may constitute manufacture where Chapter Note 5 treats packing from bulk to retail packs, labelling or relabelling, and similar treatment making goods marketable as manufacture. The service tax liability under Business Auxiliary Service could not be examined in isolation without first deciding that foundational question. The order was therefore set aside and the matter remanded for de novo adjudication, with directions to determine whether the activity amounted to manufacture before considering service tax; only if it did not amount to manufacture could Business Auxiliary Service apply. Case-Laws Service Tax Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247411