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2011 (2) TMI 627 - AT - Service TaxDemand - Packaging Services - whether the bottling of liquor amounts to manufacture of liquor or only packaging so as to attract service tax or not - in the case of Maa Sharda Wine Traders v. Union of India (2008 -TMI - 34140 - MADHYA PRADESH HIGH COURT) - Held that: bottling of liquor is a manufacturing activity and is not covered under the packaging service. Same has attained finality. Hence, the issue is no more res Integra - Appeals are allowed
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