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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 ..... vied on them - in the case of Maa Sharda Wine Traders v. Union of India [2008 -TMI - 34140 - MADHYA PRADESH HIGH COURT] has held that packaging and bottling of liquor is covered by the definition of manufacture as defined in section 2(f) of Central Excise Act, 1944 and will not attract any service tax liability - Appeal is allowed - ST/292 OF 2008-CUS. - ST/38 OF 2011 - Dated:- 4-2-2011 - MS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispatch. 2. The revenue entertained a doubt that the above activities undertaken by the appellant amounted to cargo handling services for the period 16-8-2002 to 9-9-2004 and to business auxiliary services for the period 10-9-2004 to 30-9-2006. Accordingly, a show-cause notice dated 26-7-2007 was issued to the appellant requiring them to show cause as to why the Service Tax of Rs. 1,78,79,899 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness auxiliary services. He fairly agreed that section 65(19) of the Finance Act, 1944, which defines the business auxiliary services, does not include any activity that amounts to manufacture within the meaning of section 2(f) of the Central Excise Act. However, he held that the Legislature wanted to restrict the definition of 'manufacture' to excisable goods only. The liquor produced by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) JLJ 319. The Larger Bench judgment in the case of Maa Sharda Wine Traders v. Union of India [2009] 22 STT 105 (MP) has held that packaging and bottling of liquor is covered by the definition of manufacture as defined in section 2(f) of Central Excise Act, 1944 and will not attract any service tax liability. They accordingly overruled the earlier decision of the High Court in the case of Vindhy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly keeping in view the exclusionary facet and further regard being had to the circular issued by the Central Board of Excise and Customs." 5. In view of the above, we set aside the impugned order of Commissioner and allow the appeal with consequential relief. Inasmuch as the appeal stands allowed on the above ground, we are not dealing with the other grounds raised by the appellant. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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