2011 (2) TMI 627

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....shok Jindal, Judicial Member. - The appellants are in appeal against the impugned orders wherein demands of service tax have been confirmed against them under the category of "Packaging Services". In this case the issue involved is whether the bottling of liquor amounts to manufacture of liquor or only packaging so as to attract service tax or not? Learned Advocate for the appellants submits th....