https://www.taxtmi.com/caselaws?id=240763 The Tribunal ruled in favor of the appellant, exempting them from tax liability. It was determined that procuring milk for manufacturing Ghee and Milk Powder did not constitute Business Auxiliary Service for taxation under the Finance Act, 1994. The appellant's procurement activity for their manufacturing processes fell outside the scope of Service Tax, and the lack of evidence showing the milk was supplied by clients led to the appellant being unjustly taxed. The judgment highlighted the exclusionary provisions and nature of the appellant's activities as key factors in the decision. en-us Thu, 15 Dec 2011 00:00:00 +0530 Wed, 11 Dec 2013 09:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240763 The Tribunal ruled in favor of the appellant, exempting them from tax liability. It was determined that procuring milk for manufacturing Ghee and Milk Powder did not constitute Business Auxiliary Service for taxation under the Finance Act, 1994. The appellant's procurement activity for their manufacturing processes fell outside the scope of Service Tax, and the lack of evidence showing the milk was supplied by clients led to the appellant being unjustly taxed. The judgment highlighted the exclusionary provisions and nature of the appellant's activities as key factors in the decision. Case-Laws Service Tax Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240763