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of <h1>Activities of Appellant Deemed Manufacturing under Excise Tariff Act</h1> <h3>M/s Shri Vrindavan Dairies Versus CCE & ST, Jaipur – I</h3> M/s Shri Vrindavan Dairies Versus CCE & ST, Jaipur – I - 2019 (26) G.S.T.L. 114 (Tri. - Del.) Issues:Whether the activities undertaken by the appellant amount to manufacture or not, and whether they are exempt from service tax under Business Auxiliary Service.Analysis:The case involved a tripartite agreement where the appellant undertook various activities on behalf of two cooperatives, including weighment, storage, chilling, pasteurization, packing, delivery, cleaning, and testing of milk. The appellant argued that their activities amount to manufacture under Section 2(f) of the Central Excise Act, 1944, and thus are exempt from service tax under Business Auxiliary Service. The Department contended that many activities provided by the appellant are purely service and not manufacturing, making them liable for service tax.The Tribunal analyzed the activities undertaken by the appellant, focusing on the process of receiving, storing, pasteurizing, and packing milk for distribution. They referred to Section 65(19) of the Finance Act, 1994, which includes services related to production or processing of goods under Business Auxiliary Service but excludes activities amounting to manufacture. The Tribunal noted Chapter Note 6 of Chapter 4 of the Central Excise Tariff Act, which states that any treatment to render a product marketable amounts to manufacture.Based on the above, the Tribunal concluded that the appellant's activities, including pasteurization and packing, fell within the definition of manufacture as per Chapter 4 of the Central Excise Tariff Act. Therefore, they were excluded from the scope of service tax under Business Auxiliary Service. The Tribunal found the law unambiguous on this matter and allowed the appeal, setting aside the order-in-original and providing consequential relief to the appellant.In summary, the Tribunal decided that the activities undertaken by the appellant constituted manufacturing as per the relevant laws, making them exempt from service tax under Business Auxiliary Service.
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