https://www.taxtmi.com/caselaws?id=794951 Liquor-related repacking, bottle cleaning and barcode-sticking operations may qualify as exempt intermediate job work where they form part of the manufacture or finishing process and enable marketable completion of the final product. The exemption applies when such processes are undertaken for a principal manufacturer paying the applicable State Excise Duty, treating bottling and packaging operations as within manufacture. However, late fees and separately accrued interest for delayed return filing remain independently payable where the filing default and liability are established, despite the service tax demand, related interest and penalty being set aside. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794951 Liquor-related repacking, bottle cleaning and barcode-sticking operations may qualify as exempt intermediate job work where they form part of the manufacture or finishing process and enable marketable completion of the final product. The exemption applies when such processes are undertaken for a principal manufacturer paying the applicable State Excise Duty, treating bottling and packaging operations as within manufacture. However, late fees and separately accrued interest for delayed return filing remain independently payable where the filing default and liability are established, despite the service tax demand, related interest and penalty being set aside. Case-Laws Service Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794951