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2016 (6) TMI 1072 - CESTAT NEW DELHIJob work - activity of processing of chilling of milk - deemed manufacturing or not - Business auxiliary service - revenue argued that Chapter Note 6 to Chapter 4 ibid is to be interpreted keeping in view the principles of noscitur sociis by virtue of which the expression ‘any other treatment’ appearing in the said chapter note has to be only such treatments which are similar to labelling or relabeling of containers or repacking from bulk packs to retails packs and seen in this context chilling would not be the treatment covered within the scope of the expression ‘any other treatment’ mentioned in the said Chapter Note 6. Held that:- There is no doubt that chilling of milk is a treatment which renders the milk marketable. For example chilling of milk makes it possible to market/sell it to the consumers at places which are located at considerable distances. That chilling of milk is a treatment is too obvious to warrant any explaining/discussion. Consequently by virtue of the said 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 of service tax set aside - Decided in favor of assessee.
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