2017 (1) TMI 1550 - AT - Service Tax

Business Auxiliary Service - activity of chilling the milk - Held that - chilling of milk cannot be taxed under Business Auxiliary Service as the process amounts to manufacture in terms Note 6 of Chapter 4 of Central Excise Tariff - appeal allowed - decided in favor of appellant.

Summary

The appellate tribunal in CESTAT New Delhi ruled in favor of the appellant regarding liability to service tax for chilling milk, stating that chilling of milk cannot be taxed under Business Auxiliary Service as it amounts to manufacturing. The decision was based on earlier cases and the appeal was allowed, setting aside the impugned order. Reference was made to a specific case for further clarification.