https://www.taxtmi.com/article/detailed?id=5532 Whether milk chilling at independent cold storage or chilling plants attracts service tax depends on whether chilling qualifies as manufacture under section 2(f) of the Central Excise Act, 1944 or as a taxable Business Auxiliary Service or instead as a service provided by a cold storage excluded from Storage and Warehousing Service under section 65(102) of the Finance Act, 1994. en-us Thu, 20 Mar 2014 06:10:56 +0530 Thu, 20 Mar 2014 06:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5532 Whether milk chilling at independent cold storage or chilling plants attracts service tax depends on whether chilling qualifies as manufacture under section 2(f) of the Central Excise Act, 1944 or as a taxable Business Auxiliary Service or instead as a service provided by a cold storage excluded from Storage and Warehousing Service under section 65(102) of the Finance Act, 1994. Articles Service Tax Thu, 20 Mar 2014 06:10:56 +0530 https://www.taxtmi.com/article/detailed?id=5532