TMI Blog2016 (6) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... pter Note 6. Held that:- There is no doubt that chilling of milk is a treatment which renders the milk marketable. For example chilling of milk makes it possible to market/sell it to the consumers at places which are located at considerable distances. That chilling of milk is a treatment is too obvious to warrant any explaining/discussion. Consequently by virtue of the said chapter note, chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax. - Demand of service tax set aside - Decided in favor of assessee. - ST/60635/2013-CU(DB) - Final Order No. 52122/2016 - Dated:- 9-6-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in the said chapter note has to be only such treatments which are similar to labelling or relabeling of containers or repacking from bulk packs to retails packs and seen in this context chilling would not be the treatment covered within the scope of the expression any other treatment mentioned in the said Chapter Note 6. Consequently chilling of milk will get covered under business auxiliary service. He also added that CESTAT judgement in the case of Sharma Ice Factory (supra) does not lay down any ratio and therefore is of no precedential value. 4. We have considered the contentions of both sides. At the very outset, we would like to acknowledge that in the case of Sharma Ice Factory (supra), CESTAT has held that chilling of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is not Business Auxiliary Service covered by Section 65(19)(v) of the Finance Act, 1994. In view of this we hold that impugned order is not sustainable. The same is set aside. The appeal as well as the stay application and the application for early hearing stands disposed off . 5. It is evident from the above quoted para that in the case of Sharma Ice Factory the Tribunal came to a finding that chilling of milk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scope of any other treatment and according to the said principle, only such other treatments which are similar to labelling or relabeling of containers or repacking from bulk packs to retail packs would only be covered under the scope of any other treatment and therefor chilling of milk would not be covered thereunder. We find that the other treatments mentioned in the said chapter note are labelling or relabeling of containers and repacking from bulk packs to retail packs. In our view labelling or relabeling of containers and repacking from bulk packs to retail packs do not form part of a family to which any other treatment has to belong as per the requirement of the principle of noscitur sociis. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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