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M/s Acclaim Foods Private Limited Versus CCE & ST, Jaipur-I

2016 (4) TMI 1144 - CESTAT NEW DELHI

Job work - Business Auxiliary Services (BAS) - activity of chilling of milk - Held that:- the process of chilling of milk to make it fit for long distance transportation without getting spoiled, is an activity not covered under the Business Auxiliary .....

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(Technical) Shri Mayank Garg, Advocate for the appellant. Shri Satyaveer Singh, Authorized Representative (Jt. CDR) for the Respondent. Per. Archana Wadhwa :- After hearing both the sides, we find that the appellant is engaged in chilling of milk for .....

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ssing at the plant of JZDUSSL. 2. Revenue by entertaining a view that the activity of the appellant amounts to providing taxable services categorized under the Business Auxiliary Services w.e.f. 16/6/2005, raised demands against them, by invoking the .....

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