Blending, Bottling, and Packaging of IMFL not subject to Service Tax as ‘Business Auxiliary Service’: CESTAT [Read Order]

Blending - Bottling - Packaging - IMFL - Service Tax - Business Auxiliary Service - CESTAT - taxscan

The Customs, Excise, and Service Tax Appellate Tribunal (ITAT), Kolkata has held that blending, bottling, and packaging of Indian-made foreign liquor (IMFL) are not subject to service tax as ‘Business Auxiliary Service’. The assessee, M/s. Hi-Tech Bottling Private Limited is engaged in carrying out the job of bottling, blending, and labeling Indian-made Foreign Liquor (IMFL)….

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M/s.Hi-Tech Bottling Private Limited vs Commissioner of Central Excise & Service Tax


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