2011 (2) TMI 627

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..... appellants are in appeal against the impugned orders wherein demands of service tax have been confirmed against them under the category of "Packaging Services". In this case the issue involved is whether the bottling of liquor amounts to manufacture of liquor or only packaging so as to attract service tax or not? Learned Advocate for the appellants submits that the issue has been taken up to Hon'b .....

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..... 3. Heard both sides. On careful consideration of submissions made by both sides we find that the issue has been settled by the Hon'ble Madhya Pradesh High Court in the case of Maa Sharda Wine Traders (supra) and has held that bottling of liquor is a manufacturing activity and is not covered under the packaging service. Same has attained finality. Hence, the issue is no more res Integra. We are, .....

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