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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Business Auxiliary Service - activity of chilling of milk - ...

Service Tax

July 23, 2018

Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax.

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  1. Business auxiliary service - chilling facilities - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to...

  2. Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

  3. Job Work - chilling of milk does not amount to the activity of processing or manufacture falling under Business Auxiliary Service- AT

  4. Activity of chilling of milk - Business Auxiliary Service - appellant has made out a good case for waiver of pre-deposit - AT

  5. Business Auxiliary Services - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - activity...

  6. Business auxiliary services - Pasteurisation of milk - prima facie process of pasteurisation is a manufacturing activity not liable to service tax - AT

  7. Claim of exemption from GST - milk chilling and packing services - In the circular CBIC says the activity is not eligible for exemption - Milk cannot be stored without...

  8. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...

  9. Nature of activity - Manufacture or Business Auxiliary Services? - the final product i.e. toned milk being separate and distinct from the raw milk has to be held as a...

  10. Business Auxiliary Service - the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically...

 

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