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2016 (4) TMI 627 - CESTAT NEW DELHI

2016 (4) TMI 627 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - Demand of Service tax alongwith interest and penalties - Business auxiliary service to BANAS Dairy - Appellant contended that labelling or re-labelling of containers and re-packaging from bulk packs to retail packs or adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture and hence not liable to service tax - Held that:- the payment has received on the basis of per liter of t .....

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n 2(f) of Central Excise Act, 1944 manufacture includes any process which is specified in relation to any goods in the Section or Chapter Notes to the Central Excise Tariff as amounting to manufacture. therefore, complete waiver granted. - Stay granted - Service Tax Stay Application No. 54729/2014 of Service Tax Appeal No. 54165/2014 - Dated:- 17-11-2015 - R. K. Singh, Member (T) And Sulekha Beevi CS, Member (J) For the Appellant : Shri Sudhir Malhotra, Adv For the Respondent : Sh. M. R. Sharma, .....

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milk, if required d. Pasteurization of milk as per temperature conditions suggested by BANAS DAIRY e. Pack the milk in pouches and crates as per daily demand. f. Storage of pouched milk in cold store between 4-5° C to maintain and not to lower the temperature of packed milk. g. Delivery and loading of crates in delivery vans with delivery challans h. Carrying out CIP cleaning of plant and equipment. i. Office space and laboratory facilities for testing of milk as well as for deputed staff of .....

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other treatment to render the product marketable to the consumer shall amount to manufacture. Thus, the appellant's activity amounted to manufacture and hence not liable to service tax. 3. Ld. DR on the other hand stated that pasteurizing milk did not amount to manufacture and in any case, the service rendered was not merely pasteurizing and packing or re-packing but also involved several other components which constituted service. 4. We have considered the contentions of both sides. Prima .....

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