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2009 (4) TMI 96 - AT - Service TaxThe issue of taxability in respect of packaging and bottling has been settled by the decision of the Larger Bench of the Hon’ble M.P. High Court holding that the activity of packaging and bottling of liquor is not liable to service tax. In view of the said decision, we set aside the impugned order and allow the appeal filed by M/s. Agarwal Distillers Pvt. Ltd. and dismiss the appeal filed by the department.
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