Blending, bottling & packing not taxable under ‘Business Auxiliary Service’

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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