https://www.taxtmi.com/caselaws?id=33817 The Court concluded that bottling of liquor is considered part of the manufacturing process and falls within the definition of "manufacture" under Section 2(f) of the Central Excise Act, 1944. As a result, activities such as packaging and bottling of liquor are excluded from Service Tax under Section 65(76b) of the Finance Act, 2005. The decision in M/s Vindhyanchal Distilleries Pvt. Ltd. was deemed incorrect, and the Court upheld the view that these activities are integral to manufacturing and not subject to Service Tax. The matter was directed for final disposal before the appropriate Division Bench. en-us Thu, 20 Mar 2008 00:00:00 +0530 Mon, 15 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33817 The Court concluded that bottling of liquor is considered part of the manufacturing process and falls within the definition of "manufacture" under Section 2(f) of the Central Excise Act, 1944. As a result, activities such as packaging and bottling of liquor are excluded from Service Tax under Section 65(76b) of the Finance Act, 2005. The decision in M/s Vindhyanchal Distilleries Pvt. Ltd. was deemed incorrect, and the Court upheld the view that these activities are integral to manufacturing and not subject to Service Tax. The matter was directed for final disposal before the appropriate Division Bench. Case-Laws Service Tax Thu, 20 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33817