https://www.taxtmi.com/caselaws?id=34140 Bottling and packaging of country liquor are treated as part of manufacture, not as independent packaging services, because the service tax definition excludes activities amounting to manufacture by reference to section 2(f) of the Central Excise Act, 1944. The Court applied the referred definition of manufacture to include incidental or ancillary processes necessary to complete the product, and read the statutory scheme, excise rules, tender conditions, circulars, and the practical requirement that liquor cannot be supplied without bottling as showing that bottling and sealing are integral to manufacturing. As a result, such activities do not attract service tax under section 65(76b) of the Finance Act, 1994. 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 Bottling and packaging of country liquor are treated as part of manufacture, not as independent packaging services, because the service tax definition excludes activities amounting to manufacture by reference to section 2(f) of the Central Excise Act, 1944. The Court applied the referred definition of manufacture to include incidental or ancillary processes necessary to complete the product, and read the statutory scheme, excise rules, tender conditions, circulars, and the practical requirement that liquor cannot be supplied without bottling as showing that bottling and sealing are integral to manufacturing. As a result, such activities do not attract service tax 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=34140