https://www.taxtmi.com/caselaws?id=33817 Bottling and sealing of liquor were treated as part of manufacture, not a separate taxable packaging service, where the statutory excise scheme made sealed bottles necessary for marketability and sale. The exclusion in the service tax entry was read referentially with Section 2(f) of the Central Excise Act, so processes incidental or ancillary to completing the product fell within manufacture. On that basis, bottling and packaging of country spirit were held to be integral to the manufacturing process and outside the taxable category of packaging activity under Section 65(76b) of the Finance Act, 1994. 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 Bottling and sealing of liquor were treated as part of manufacture, not a separate taxable packaging service, where the statutory excise scheme made sealed bottles necessary for marketability and sale. The exclusion in the service tax entry was read referentially with Section 2(f) of the Central Excise Act, so processes incidental or ancillary to completing the product fell within manufacture. On that basis, bottling and packaging of country spirit were held to be integral to the manufacturing process and outside the taxable category of packaging activity under Section 65(76b) of the Finance Act, 1994. Case-Laws Service Tax Thu, 20 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33817