2016 (12) TMI 1713

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..... al in the case of Vinayak Industries [2016 (6) TMI 1072 - CESTAT NEW DELHI] held that chilling of milk makes it possible to market/sell it to the consumers located at considerable distances - As such, holding the process as amounting to manufacture, it was held that no service tax levy under the category of “BAS” is chargeable on such process - service tax not levied - appeal allowed - decided in .....

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..... ceeded against them to collect service tax liability on such activity under the category of Business Auxiliary Service . 2. We have heard ld. Counsel for the appellant and ld. AR for the respondent/Revenue. 3. We note that the identical set of facts was examined in earlier cases by the Tribunal in the case of Vinayak Industries - 2016-TIOL-2273 (CESTAT-Delhi) = 2016 (45) S.T.R. 191 (Tri.). .....

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