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2019 (11) TMI 957 - CESTAT NEW DELHINature of activity - manufacture of service? - activity of labeling or relabeling of containers and repackaging from the bulk packs to retail packs or adoption of any other treatment to render the products marketable - exclusion clause of Section 65 (29) - exemption from payment of service tax under ‘Business Auxiliary Service’. HELD THAT:- As is evident from the notes to Chapter 4 of Central Excise Tariff Act, 1985 even adoption of any other treatment by itself or with packing/repacking, labeling/relabeling to make the product marketable amounts to manufacture. The definition under Chapter 4 of Central Excise Tariff Act, 1985 of manufacture is much wider and leaves no doubt in our mind that pasteurization, packing from bulk pack to branded consumer packs undertaken by the respondent clearly amounts to manufacture as per Note 6 of Chapter 4 of the Central Excise Tariff Act, 1985 - they get covered under the scope of definition “manufacture” as provided under Section 2 (f) of Central Excise Act, 1944. The provisions of law are absolutely unambiguous on this aspect and conclude that since the activity is of manufacture - the levy of service tax is excluded from the scope of levy of service tax under business auxiliary service - thus, the activity undertaken by the appellant is not leviable to service tax under business auxiliary service. Appeal dismissed - decided against Revenue.
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