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    <title>2014 (6) TMI 493 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that chilling milk for long-distance transportation does not constitute &#039;Business Auxiliary Service&#039; or production/processing of goods not amounting to manufacture. The impugned order confirming service tax demands, interest, and penalties against the appellant was found unsustainable and set aside. The appeal, stay application, and application for early hearing were disposed of in favor of the appellant.</description>
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      <description>The Tribunal held that chilling milk for long-distance transportation does not constitute &#039;Business Auxiliary Service&#039; or production/processing of goods not amounting to manufacture. The impugned order confirming service tax demands, interest, and penalties against the appellant was found unsustainable and set aside. The appeal, stay application, and application for early hearing were disposed of in favor of the appellant.</description>
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