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2017 (1) TMI 170 - AT - Service TaxBusiness auxiliary service - providing chilling facilities - whether the service comes under the head BAS and is taxable? - Held that: - the issue has come up before the Tribunal in appellant’s own case M/s Vinayak Industries Versus CCE & ST, Jaipur-I [2016 (6) TMI 1072 - CESTAT NEW DELHI], where it was held that There is no doubt that chilling of milk is a treatment which renders the milk marketable. Consequently by virtue of the chapter note, chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - demand not sustained - appeal allowed - decided in favor of appellant.
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