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2011 (2) TMI 349 - KARNATAKA HIGH COURTContract Bottling Units (CBU) - Applicability of service tax - it is a public limited company engaged in the business of brewing beer apart from marketing and sale of non-alcoholic beverages and mineral water and, operating its business in the entire country including Karnataka under the license issued by the State Excise Authorities - show-cause notice proposing to impose service tax on the basis of the technical know-how said to have been borrowed by the petitioner in its manufacturing activity and utilising the same for manufacturing beer or some other Indian made foreign liquor as per the agreement entered into between the petitioner and its contract company - It is very well open to the petitioner to urge all contentions before any order is passed by the Officer concerned who has issued the show-cause notice on 31-3-2009 - the petitioner has not suffered any order except certain propositions which are stated in the show-cause notice and, it is at liberty to suitably reply and have an opportunity of hearing so that appropriate order would be passed by the 3rd respondent - petitions are disposed of
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