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2008 (3) TMI 319 - HC - Service TaxPackaging Service – Bottling of liquor – manufacture versus packaging – applicability of service tax - packaging and bottling of liquor come within the ambit and sweep of manufacture within the meaning of clause (f) of Section 2 of Central Excise Act, 1944 in view of the definition contained in Section 65(76b) of the Finance Act especially keeping in view the exclusionary facet and further regard being had to the circular issued by Central Board of Excise and Customs – bottling of liquor is not subject to service tax under packaging service.
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