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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