2014 (8) TMI 480

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..... IONER OF CENTRAL EXCISE (APPEALS), PUNE-II], the Commissioner (Appeals) observed that bottling the LPG in cylinders comes under ‘Packaging Service’ and in this case, the adjudicating authority has brought it under the category of Business Auxiliary Service as the activity undertaken by the applicants is ancillary to the sale and marketing of the product. Prima facie, we do not find the activity un .....

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..... f bottling the LPG in cylinders. 2. Heard both sides. 3. In the case of Batra Brothers reported in 2008 (9) S.T.R. 299 (Commr. Appl.) and Bharat Petroleum Corporation Ltd. reported in 2009 (15) S.T.R. 584 (Commr. Appl.), the Commissioner (Appeals) observed that bottling the LPG in cylinders comes under Packaging Service and in this case, the adjudicating authority has brought it under the .....

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