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TMI Blog2018 (12) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... yan (Advocate) for the Appellant (s) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: As per facts on record, the appellants are primarily engaged in the manufacture of sugar and molasses and are also registered with the Service Tax department as a service provider falling under various categories. In addition the appellant entered into a contract with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis for M/s.PRIPL and bottling of such alcohol liquor being a part and parcel of manufacturing alcohol liquor, on which state excise duty is payable no Service Tax was being paid by them. Prior to 01.07.2012 the appellant was paying Service Tax under the category of 'business support services' as defined in Section 65(19), which excluded any activity that amounts to manufacture of excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the demand as also imposing penalties. 4. Learned Advocate appearing for the appellant submits that the activity undertaken by them has been held to be as manufacturing activity by the Hon'ble High Court of Madhya Pradesh in the case of Maa Sharda Wine Traders vs. Union of India [2009 (15) S.T.R. 3 (M.P.)] and as such it cannot be held that any service element is involved in the process. By ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich 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. The Hon'ble High Court upheld the earlier decision of the Hon'ble High Court in the case of Som Distilleries and Breweries Pvt. Ltd. v. State of M.P. and Another [1997 (1) JLJ 319] by over-ruling another decision of the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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