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TMI Blog2010 (1) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... on of manufacture as defined in Section 2(f) of Central Excise Act, 1944 and will not attract any service tax liability - demand set aside - decided in favor of assessee. - ST/281/2008 - ST/18-20/2011(PB) - Dated:- 21-1-2010 - Ms. Archana Wadhwa, M. Veeraiyan,JJ REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Shri Amrish Jain, DR, for the Respondent. [Order per : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing to confirm service tax on the said activities undertaken by the appellants in terms of Section 65(76)(b) vide which service tax has been imposed on package activities services w.e.f. 16-6-2005. 4. During the course of adjudication, appellants inter alia contended that as per the definition of packaging activity, the same includes packing of goods including bottles, labelling, affixing of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to pay service tax being a service provider in view of the provisions of Section 68(1) of the Act. 6. The appellants also raised a number of other pleas with which we are not dealing in as much as the issue on the point of manufacture now stands finally decided by the Lager Bench of the Hon ble MP High Court. As is seen from the impugned order of the Commissioner, reliance stands placed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment in the case of Maa Sharda Wine Traders :- In view of the aforesaid, we answer the reference on following terms : The decision rendered in M/s. Vindhyachal Distilleries (supra) does not state the law correctly in as much as it has expressed the opinion that packaging and bottling of liquor are not the part of manufacturing process and hence, liable to service tax and we uphold the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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