2013 (12) TMI 428

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..... ORDER Learned Chartered Accountant appearing on behalf of the appellant submits that the appellant gets milk from different milk unions, like Mother Dairy, Delhi, and other for use in manufacture of Ghee and Milk Powder for them. Such an activity is manufacturing one. The activity carried out on behalf of Mother Dairy, etc., shall not amount to Business Auxiliary Service. By exclusion clause in .....

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..... vides scope to understand that the appellant has been unreasonably brought to tax ambit. If the appellant procures milk itself for use in manufacture that totally out of scope of Service Tax law from levy of Service Tax. If it had been supplied milk by others for use in manufacture it falls in exclusionary category under Section 65(19) of the Finance Act, 1994. Therefore, on both counts the appell .....

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