https://www.taxtmi.com/caselaws?id=330866 Service tax on contract manufacturing of alcoholic liquor for human consumption was upheld as constitutionally valid because the levy targeted the service element in job-work or outsourced manufacture, not manufacture per se. Applying pith and substance and the aspect doctrine, the Court treated manufacture for oneself and manufacture for another as legally distinct, holding that the latter is a taxable service within Parliament's residuary competence under Entry 97 of List I, while State excise power under Entry 51 of List II remained intact. The challenge to the amendments and to the notification commencing them from 1 June 2015 was rejected, and the commencement notification was upheld. en-us Fri, 05 Aug 2016 00:00:00 +0530 Mon, 27 Mar 2017 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330866 Service tax on contract manufacturing of alcoholic liquor for human consumption was upheld as constitutionally valid because the levy targeted the service element in job-work or outsourced manufacture, not manufacture per se. Applying pith and substance and the aspect doctrine, the Court treated manufacture for oneself and manufacture for another as legally distinct, holding that the latter is a taxable service within Parliament's residuary competence under Entry 97 of List I, while State excise power under Entry 51 of List II remained intact. The challenge to the amendments and to the notification commencing them from 1 June 2015 was rejected, and the commencement notification was upheld. Case-Laws Service Tax Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330866