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2018 (7) TMI 1379 - AT - Service TaxBusiness Auxiliary Service - activity of chilling undertaken by the assesses - deemed manufacture or not? - Held that:- The process undertaken in the assesses’s factories involves chilling the milk and maintaining it at appropriate temperature to prevent it from spoiling - The identical issue has come up before the Tribunal in the case of Vinayak Industries, [2016 (6) TMI 1072 - CESTAT NEW DELHI], where the Tribunal has observed that chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - appeal dismissed - decided against Revenue.
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