https://www.taxtmi.com/caselaws?id=800630 Contract manufacture of alcoholic liquor for a brand owner for consideration constituted a taxable service under the negative-list regime. From 1 June 2015, alcoholic liquor for human consumption was excluded from the exemption for processes amounting to manufacture or production of goods. The relevant distinction was between manufacture undertaken independently for oneself and contract manufacturing or job work performed for another person. Consequently, service tax applied to contract manufacture of alcoholic liquor for brand owners during the disputed periods. en-us Thu, 08 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800630 Contract manufacture of alcoholic liquor for a brand owner for consideration constituted a taxable service under the negative-list regime. From 1 June 2015, alcoholic liquor for human consumption was excluded from the exemption for processes amounting to manufacture or production of goods. The relevant distinction was between manufacture undertaken independently for oneself and contract manufacturing or job work performed for another person. Consequently, service tax applied to contract manufacture of alcoholic liquor for brand owners during the disputed periods. Case-Laws Service Tax Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800630