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2013 (5) TMI 696 - AT - Service TaxActivity of bottling of liquor - whether amounts to manufacture so as not to treat the same as packaging activity leviable to service tax? - Held that - Commissioner (Appeals) has granted the relief to the respondents by relying upon decision of Som Distilleries Pvt. Ltd. and other vs. Union of India 2008 (3) TMI 313 - MADHYA PRADESH HIGH COURT wherein held that the activity of bottling of liquor amounts to manufacture. Also see Kedia Castle Delleon Industries Ltd. vs. CCE, Raipur 2010 (1) TMI 630 - CESTAT, NEW DELHI & Daurala Sugar Works vs. CCE, Meerut. 2011 (2) TMI 465 - CESTAT, NEW DELHI - In favour of asessee.
The Appellate Tribunal CESTAT NEW DELHI rejected the Revenue's appeal regarding the activity of bottling liquor, affirming that it amounts to manufacture and is not just a packaging activity subject to service tax. The decision was based on previous rulings, including the case of Som Distilleries Pvt. Ltd. vs. Union of India. The appeal was dismissed, upholding the Commissioner (Appeals) order.
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