Service Tax - Manufacture or Business Auxiliary Service - multi piece packaging - The definition covers not only packing but also re-packing - multi-piece packaging is done on the soaps already packed - thus it would amount to repacking and accordingly the activity would be covered under the definition of manufacture u/s 2(f) (iii) - matter remanded back for verification - Tri

Service Tax - Manufacture or Business Auxiliary Service - multi piece packaging - The definition covers not only packing but also re-packing - multi-piece packaging is done on the soaps already packed - thus it would amount to repacking and accordingly the activity would be covered under the definition of manufacture u/s 2(f) (iii) - matter remanded back for verification - Tri....................