2008 (6) TMI 108

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..... on - therefore, appellant are not liable for Service tax under “business auxiliary service” - prima facie, we find that the applicant have a strong case in their favour – stay granted - ST/292/2008 - ST/211/2008-(PB), - Dated:- 18-6-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) S/Shri S.C. Kamra with G.K. Mahajan, Advocates, for the Appellant. Shri R.K. Verma, DR .....

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..... of CCE v. Vinbros and Company reported in 2008 (221) E.L.T. 353 to submit that blending and bottling of Indian Made Foreign Liquor amounts to manufacture as the end-product is commercially different from rectified spirit which is not fit for human consumption and the changes made to original product results in a new different commodity which is recognised as to in the trade. 4. The content .....

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