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Service Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Manufacturing activity or Packaging Services - activities of ...


Bottling, labeling, and sealing of country liquor classified as manufacturing, not packaging, affecting service tax regulations.

April 30, 2015

Case Laws     Service Tax     AT

Manufacturing activity or Packaging Services - activities of bottling, labelling, affixing the hologram stickers and sealing of glass bottles of country liquor - for a manufacturer of goods, packing them (prior to their clearance) is a process of manufacture and not provision of service - AT

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