Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1713 - AT - Service TaxLiability of service tax - activities of chilling the milk collected by the Cooperative Societies on behalf of the Jaipur Dairy - whether such activity amounts to manufacture or would fall under the category of Business Auxiliary Service - Held hat: - Tribunal in the case of Vinayak Industries [2016 (6) TMI 1072 - CESTAT NEW DELHI] held that chilling of milk makes it possible to market/sell it to the consumers located at considerable distances - As such, holding the process as amounting to manufacture, it was held that no service tax levy under the category of “BAS” is chargeable on such process - service tax not levied - appeal allowed - decided in favor of appellant.
|