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2011 (2) TMI 465 - AT - Service TaxDemand - business auxiliary services - When the activity of bottling of alcohol amounted to manufacturing activity in terms of the provisions of section 2(f) of the Central Excise Act, in which case no Service Tax can be levied on them - in the case of Maa Sharda Wine Traders v. Union of India [2008 -TMI - 34140 - MADHYA PRADESH HIGH COURT] has 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 - Appeal is allowed
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