2015 (7) TMI 348

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..... ) TMI 493 - CESTAT NEW DELHI] followed - Stay granted. - Stay Application No. 60389 of 2013 in Service Tax Appeal No. 59690 of 2013 - Stay Order No. 51867/2015 - Dated:- 1-6-2015 - Hon ble Mr. Justice 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 .....

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..... ection 77 of the Finance Act, 1994. 3. By Final Order No.51459/2014 14.3.2014 in Sharma Ice Factory vs. C.C.E., Jaipur I, the Tribunal ruled that chilling of milk does not amount to the activity of processing or manufacture falling under Business Auxiliary Service. 4. In the light of the above judgment of this Tribunal, the petitioner has made out a strong prima facie case. We therefore, gra .....

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