https://www.taxtmi.com/caselaws?id=34140 The court ruled that bottling of liquor is considered an integral part of the manufacturing process and not merely a packaging activity, as per Section 2(f) of the Central Excise Act. The decision in a previous case was overruled, and it was held that bottling and packaging of liquor fall within the definition of manufacture and are not subject to Service Tax under Section 65(76b) of the Finance Act. The case was referred to the Division Bench for final disposal. en-us Thu, 20 Mar 2008 00:00:00 +0530 Thu, 17 Apr 2014 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34140 The court ruled that bottling of liquor is considered an integral part of the manufacturing process and not merely a packaging activity, as per Section 2(f) of the Central Excise Act. The decision in a previous case was overruled, and it was held that bottling and packaging of liquor fall within the definition of manufacture and are not subject to Service Tax under Section 65(76b) of the Finance Act. The case was referred to the Division Bench for final disposal. Case-Laws Service Tax Thu, 20 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34140