Packing Activity

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..... the provider of service Any other person Who is liable to pay service tax Any other person who is providing services Meaning of Packaging Activity - 65(76b) "packaging activity" means packaging of goods including pouch filling, bottling, labeling or imprinting of the package, but does not include any packaging activity that amounts to 'manufacture' within the meaning of clause ( f) .....

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..... manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account." Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, .....

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