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TMI Blog2011 (2) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... t. ORDER Ms. Archana Wadhwa, Judicial Member. - As per the facts on record, the appellant is engaged in the manufacture of alcoholic liquor for human consumption on job work basis for M/s. Seagram. They also entered into an agreement with M/s. Seagram for the said purpose as also to undertake the work of bottling of Seagram's alcoholic beverages at Seagram's plant located at Daurala and arrang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty should not be imposed upon them. 3. The appellant contested the above show-cause notice on various grounds. One of the grounds was that the activity of bottling of alcohol amounted to manufacturing activity in terms of the provisions of section 2(f) of the Central Excise Act, in which case no Service Tax can be levied on them. While dealing with the said plea of the appellant, Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion has given the powers to the States to Collect Excise duty. As such, he observed that the activities undertaken by the noticee do not amount to manufacture under section 2(f) of Central Excise Act but fall under the category of business auxiliary services. He accordingly confirmed the demand. 4. After hearing both the sides, we find that the above issue is no more res integra. It is seen that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Maa Sharda Wine Traders (supra): "In view of the aforesaid, we answer the reference on following terms: The decision rendered in Vindhyachal Distilleries (supra) does not state the law correctly inasmuch 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 taken in Som Distill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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