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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Nature of activity - Manufacture or Business Auxiliary Services? ...

Service Tax

June 7, 2019

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 manufactured item. If that be so, the definition of business auxiliary services would not be satisfied inasmuch as the same specifically excludes the processes which amount to manufacture

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  1. 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...

  2. Business auxiliary services - Pasteurisation of milk - prima facie process of pasteurisation is a manufacturing activity 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. 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...

  5. Nature of activity - machining and grinding of castings purchased - The activities undertaken by the Appellant fall within the ambit of manufacturing and thus beyond the...

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

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