https://www.taxtmi.com/caselaws?id=372024 The Tribunal, following the High Court decision, ruled in favor of the appellants, holding that bottling alcohol liquor constitutes a manufacturing activity exempt from Service Tax. The Tribunal set aside the Service Tax demand and granted relief to the appellants, emphasizing that bottling is integral to the manufacturing process and not an independent taxable service. The judgment was delivered on 11.12.2018 by Mrs. Archana Wadhwa, Member (Judicial), and Shri Anil G. Shakkarwar, Member (Technical). en-us Tue, 11 Dec 2018 00:00:00 +0530 Mon, 17 Dec 2018 06:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372024 The Tribunal, following the High Court decision, ruled in favor of the appellants, holding that bottling alcohol liquor constitutes a manufacturing activity exempt from Service Tax. The Tribunal set aside the Service Tax demand and granted relief to the appellants, emphasizing that bottling is integral to the manufacturing process and not an independent taxable service. The judgment was delivered on 11.12.2018 by Mrs. Archana Wadhwa, Member (Judicial), and Shri Anil G. Shakkarwar, Member (Technical). Case-Laws Service Tax Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372024