TMI Blog2021 (9) TMI 1544X X X X Extracts X X X X X X X X Extracts X X X X ..... activity of crushing, pulverizing, converting and packing of spices into powder - levy of service tax under the category of business auxiliary service or not - HELD THAT:- This issue has been answered by the Larger Bench of the Tribunal in NILGIRI OIL ALLIED INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS, HYDERABAD IV [ 2021 (6) TMI 26 - CESTAT HYDERABAD] where it was held that 'Eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : Mr. L.V. Rao, Authorized Representative of the Department ORDER JUSTICE DILIP GUPTA During the course of hearing of these two appeals, the matter was referred to a Larger Bench of the Tribunal to decide the aforesaid issues a. Whether the activity of crushing, pulverizing, converting and packing of spices into powder from amount to manufacture or not? b. If not, whether service tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rishna Flour Mills (P) Ltd. to the impugned products is beyond question. 30. In view of the above, we conclude that 'manufacturing' as held by the Tribunal in Jayakrishna Flour Rolling Mills (P) Ltd. has relevance to the present dispute that is wanting in the decision in Sara Spices which resolved an entirely different dispute. We also conclude that the test for 'manufacture', as l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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