GREAT GALLEON LIMITED, Vs. CC AND CE

JUDGEMENT

(1.) THESE are the five applications - all involving common issue and argued together by both the sides.

(2.) THE issue involved in all these matters pertains to the chargeability of service tax on the activities of packaging/bottling of country liquor, manufactured by the appellant companies. The show cause notice has alleged that such activities the activity of bottling, labelling and sealing of country liquor and supplying the same in bottles of different volumes in terms of tenders awarded by the State Excise authorities would fall under the category of 'packaging activity' as defined under Section 65(76)(b) of the finance Act, 1994 thus attracting service tax w.e.f. 16.06.2005.

(3.) IN this context, we have come across a decision of the Hon'ble High Court of Madnya Pradesh at Jabalpur in Vindhyachal Distilleries Pvt. Ltd. v. State of Madhya Pradesh reported in 206 (3) STR 723 (M.P.). Para 14 of the said judgment reads as under: