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2006 (4) TMI 249 - HC - Service TaxBottling of liquor - service tax - Held that: - It is clear from the transaction that only the service was to be provided for the purpose of packaging, which was controlled under the condition of tender notice and separate charges were paid for bottling, labelling and sealing, which was not forming part of the price of the country spirit. For country spirit separate bills were raised and for the aforesaid part of packaging service charges were prescribed and there were service obligations to be carried out in the form of bottling while undertaking the packaging activity. There was obligation to reuse the bottle offered by the contractors. The entire mechanism leaves no room :or any doubt that it was packaging activity, which was clearly a service activity under Section 65(76)(b) not process of manufacture as defined in Section 2(f) of the Central Excise Act. - . It is clear that Section 65(76)(b) as inserted by the Finance Act, 2005 clearly provides "Packaging Activity" to mean packaging of goods including pouch filling, bottling, labelling or imprinting of the package and it is clear that as per the conditions of tender notice separate charges are levied for this service, which is provided by the distillers as per1 conditions of tender notice.
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