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2009 (5) TMI 514 - AT - Service TaxBottling of liquor - service tax - activity of packaging and bottling of liquor come within the meaning of clause (f) of Section 2 of Central Excise Act, 1944 and therefor in view of definition contained in Section 65 (76)(b) of the Finance Act 1994 especially keeping in view the exclusionary facet and further regard being had to the circular issued by Central Board of Excise and Customs, the impugned activity is not liable to service tax.
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