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1. Job Work - chilling of milk does not amount to the activity of processing or manufacture falling under Business Auxiliary Service- AT

2. Business auxiliary service - chilling facilities - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to...

3. Activity of chilling of milk - Business Auxiliary Service - appellant has made out a good case for waiver of pre-deposit - AT

4. Business Auxiliary Services - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - activity...

5. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...

6. Nature of activity - Manufacture or Business Auxiliary Services? - the final product i.e. toned milk being separate and distinct from the raw milk has to be held as a...

7. Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

8. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

9. Business Auxiliary Service – activity of “Del Credere Agent“ was brought under the service tax net with effect from 16/06/2005 under the category of “Business Auxiliary...

10. Business auxiliary services - Pasteurisation of milk - prima facie process of pasteurisation is a manufacturing activity not liable to service tax - AT

11. Business Auxiliary Service - the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically...

12. Business Auxiliary Services - brand promotion of ‘INTEL' and ‘MICROSOFT' - The activity of ‘promotion or marketing of logo or brand’ does not cover under the category of...

13. Merchant banker - taxability of various activities under the category of Business auxiliary services, Banking & Financial Services, Business support services - Held that...

14. Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

15. Business Auxiliary Service - target incentives not liable to service tax - AT