2016 (4) TMI 1144

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..... e definition. - demand of service tax set aside - Decided in favor of assessee. - Service Tax Appeal No. 55029 of 2014 - Final Order No. 51354/2016 - Dated:- 28-4-2016 - Ms. Archana Wadhwa, Member (Judicial) Shri B. Ravichandran, Member (Technical) Shri Mayank Garg, Advocate for the appellant. Shri Satyaveer Singh, Authorized Representative (Jt. CDR) for the Respondent. Per. A .....

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..... e the present appeal. 4. Both sides agree that the issue is no more res-integra and stand settled by the earlier decision of the Tribunal in the case of Sharma Ice Factory vs. CCE, Jaipur - I reported as 2015 (37) S.T.R. 660 (Tri. - Del.). Its stand held in the said decision that the process of chilling of milk to make it fit for long distance transportation without getting spoiled, is an a .....

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