2011 (2) TMI 627

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..... - Held that: bottling of liquor is a manufacturing activity and is not covered under the packaging service. Same has attained finality. Hence, the issue is no more res Integra - Appeals are allowed - ST/551, 653 AND 654 OF 2007, 751 OF 2008 - ST/55 TO 58 OF 2011 - Dated:- 22-2-2011 - ASHOK JINDAL, MATHEW JOHN, JJ. Sumit Kumar for the Respondent. ORDER Ashok Jindal, Judicial Member. .....

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..... R 208 (Tri.- Del.) and in the case of Kedia Castle Delleon Industries Ltd. v. CCE (Final Order No. ST/18-20/2011 dated l8-1-2011], and held that bottling of liquor is out side the purview of packaging service. 2. On the other hand, the ld. DR submitted that as the C.B.E.C. has clarified that this activity does not amount to manufacture and the appellants may be asked to pay service tax on packag .....

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