9911796707
TMI Blog2008 (2) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... th excise duty as well as service tax are paid - issue is highly debatable and, therefore, we are of the view that the benefit should go in favour of the appellants and the requirement of pre deposit, therefore, should be dispensed with. - ST/653-654/2007 - ST/54-55/2008-(PB), - Dated:- 6-2-2008 - Justice S. N. Jha, President and Shri A. K. Srivastava, Member (T) Shri S. Vasudevan, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lleries Pvt. Limited was bottling of country liquor whereas in the instant case, the appellants are also engaged in packaging and labelling activities and, therefore, that part of the activity is covered by the definition of 'taxable service' in the Finance Act, 1994. In support of the contention, reliance is placed on the another decision of the Madhya Pradesh High Court itself in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or or only packaging so as to attract the service tax. 3. Learned Departmental Representative for the Revenue submitted that the activities carried on by the appellant can be dissected in a manner that both excise duty as well as service tax are paid. Theoretically, the submission is well founded but the issue is highly debatable and, therefore, we are of the view that the benefit should go in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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