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2013 (5) TMI 696 - CESTAT NEW DELHIActivity of bottling of liquor - whether amounts to manufacture so as not to treat the same as packaging activity leviable to service tax? - Held that:- Commissioner (Appeals) has granted the relief to the respondents by relying upon decision of Som Distilleries Pvt. Ltd. and other vs. Union of India [2008 (3) TMI 313 - MADHYA PRADESH HIGH COURT] wherein held that the activity of bottling of liquor amounts to manufacture. Also see Kedia Castle Delleon Industries Ltd. vs. CCE, Raipur [2010 (1) TMI 630 - CESTAT, NEW DELHI] & Daurala Sugar Works vs. CCE, Meerut. [2011 (2) TMI 465 - CESTAT, NEW DELHI] - In favour of asessee.
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