https://www.taxtmi.com/caselaws?id=31466 The Tribunal granted the applicant's request for a waiver of pre-deposit of Service Tax and penalties related to business auxiliary services involving the production or processing of goods, specifically in the context of blending and bottling Indian Made Foreign Liquor. Relying on a decision of the Hon'ble Madras High Court, the Tribunal concluded that the activities of blending and bottling constituted manufacturing under Section 2(f) of the Central Excise Act. As a result, the applicant's liability for Service Tax was negated, and the stay petitions were approved. en-us Wed, 18 Jun 2008 00:00:00 +0530 Fri, 14 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31466 The Tribunal granted the applicant's request for a waiver of pre-deposit of Service Tax and penalties related to business auxiliary services involving the production or processing of goods, specifically in the context of blending and bottling Indian Made Foreign Liquor. Relying on a decision of the Hon'ble Madras High Court, the Tribunal concluded that the activities of blending and bottling constituted manufacturing under Section 2(f) of the Central Excise Act. As a result, the applicant's liability for Service Tax was negated, and the stay petitions were approved. Case-Laws Service Tax Wed, 18 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31466