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 Liquor (IMFL). After investigation, it was alleged that service tax of Rs.95,14,725/- should be recovered from the assessee u/s 73(1). The show cause notice w...