2008 (6) TMI 93 - AT - Service Tax

Manufacturer of liquor - whether bottling of liquor or mainly packaging so as to attract the service tax the case relying on which demand was confirmed, High Court has referred the issue to Larger Bench in view of that decision and decision in case of M/s. Vindhyachal Distilleries Pvt. Ltd. v. State of Madhya Pradesh & Ors, stay is granted

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of service tax and penalties amounting to Rs. 4,09,60,218/- to liquor manufacturers providing packaging services. The decision was influenced by the referral of a similar case to the Larger Bench by the Hon'ble Madhya Pradesh High Court. The stay petition was allowed, and the appeal was listed with other related cases.