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Shri Ram Ice Factory Versus C.C. E& S. Tax, Jaipur-I

2015 (7) TMI 348 - CESTAT NEW DELHI

Waiver of pre deposit - Business Auxiliary Service - Penalty u/s 76 & 77 - chilling of milk - Held that:- chilling of milk does not amount to the activity of processing or manufacture falling under Business Auxiliary Service. - Decision in the case o .....

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G. Raghuram, President And Hon ble Mr. R.K. Singh, Technical Member,JJ. For the Petitioner : Shri Jivesh Mehta, Proxy Counsel For the Respondent : Ms. Suchitra Sharma, A.R. ORDER Per Justice G. Raghuram: The appellant provides milk chilling service .....

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s taxable service is liable to service tax. The Assistant Commissioner of Central Excise Division, Kota confirmed service tax demand of ₹ 1,01,468/-, apart from interest and penalties. The appellant preferred an appeal which was disposed of by .....

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