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2017 (3) TMI 1654 - AT - Service TaxBusiness Auxiliary Services - the assessee-Appellants is engaged in chilling of milk for Jaipur Zila Dugdh Utpadak Sahkari Samiti Ltd. - Held that: - an identical issue has come up before this Tribunal in the case of Vinayak Industries v. Commissioner of Central Excise & Service Tax, 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, chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - activity do not come under the clutches of service tax - appeal allowed - decided in favor of appellant-assessee.
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