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2018 (12) TMI 793 - AT - Service TaxNature of activity - service or sale - bottling of alcohol liquor on job-work basis - excisable goods or not - Held that:- An identical issue was the subject matter of the Hon’ble Madhya Pradesh High Court in the case of Maa Sharda Wine Traders vs. Union of India [2008 (3) TMI 319 - MADHYA PRADESH HIGH COURT]. It stands observed by the Hon’ble High Court that packaging activity means packaging of goods including pouch filling, bottling, labeling or imprinting of package which would get covered under the definition of ‘manufacture’ inasmuch as the same includes any process incidental or ancillary to the completion of a manufactured product. If the bottling amounts to manufacture, the Revenue’s stand that the appellant is providing taxable services to the manufacturer of the rectified spirits cannot be upheld - appeal allowed - decided in favor of appellant.
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