Case Law Details
Case Name : Commissioner of Central Excise & Service Tax Vs Hi-Tech Bottling Private Limited (CESTAT Kolkata)
Related Assessment Year :
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All CESTAT CESTAT Kolkata
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Commissioner of Central Excise & Service Tax Vs Hi-Tech Bottling Private Limited (CESTAT Kolkata)
Held that the process of manufacture consisting of blending, bottling, and packaging of Indian-made foreign liquor is covered within the definition of manufacture and hence excluded from the purview of Business Auxiliary Service
Facts-
The assessee is engaged in carrying out the job of bottling, blending, and labeling Indian-made Foreign
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