TMI Blog2014 (6) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... t] has held that word production, when used in juxtaposition with word ‘manufacture’, takes in bringing into existence new goods by a process, which may not amount to manufacture. Therefore ‘Production’, there must be some change in the raw-material subjected to process, though by that change no new product with distinct characteristic, commercial identity and usages has emerged. The process of chilling of milk to make it fit for long distance transportation without getting spoiled, which does not bring into existence any change whatsoever, would not amount to production or processing of the goods not amounting to the manufacture. We also find that earlier, the Commissioner (Appeals) on this very issue had taken view that chilling of milk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty on the appellant under section 76,77 78 ibid. Both the Show Cause Notices were adjudicated by the Additional Commissioner vide order-in-original No. 62-63/2011-ST dt. 27.09.2011 by which the above mentioned two service tax demands were confirmed against the appellant along with interest and penalties were imposed on them under section 76 78. On appeal being filed to Commissioner (Appeals) against this order of the Additional Commissioner, the same was upheld vide Order-in-Appeal dt. 05.06.2013. Against this order of the Commissioner (Appeals), this appeal has been filed along with stay application. 2. Though the matter was listed only for the hearing of the miscellaneous application filed for early hearing of the stay application, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi) has held that the process of pasteurization of milk, being necessary to make it marketable to the consumers, amounts to manufacture and hence the same would not be covered by Business Auxiliary Service , that Commissioner (Appeals) in the case of M/s. Bharatpur Cold Storage Pvt. Ltd. vide order-in-appeal dt. 19.07.11 and also in the case of M/s. Shree Shakti Pharma Ice Industries, Bayana vide order-in-appeal dt. 18.10.12 has held that activity of chilling of milk for M/s. SZDUSS Ltd. M/s. Heinz India Pvt. Ltd. is not Business Auxiliary Service of production or processing of goods not amounting to manufacture, that in case of appellant without any reason, the Department has taken a contrary view and that in view of the above subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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