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2010 (1) TMI 630 - AT - Service TaxPackaging activity amounting to manufacture - The Larger Bench judgment in the case of Maa Sharda Wine Traders v. Union of India (2008 -TMI - 34140 - MADHYA PRADESH HIGH COURT), held that packaging and bottling of liquor is covered by the definition of manufacture as defined in Section 2(f) of Central Excise Act, 1944 and will not attract any service tax liability - demand set aside - decided in favor of assessee.
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