https://www.taxtmi.com/caselaws?id=329363 Chilling of milk was treated as a process that renders the product marketable and therefore falls within Chapter Note 6 to Chapter 4, which deems such treatment to be manufacture. Because an activity amounting to manufacture is not liable to service tax, the service tax demand could not be sustained under Business Auxiliary Service. The principle of noscitur a sociis was held inapplicable, as the expression "any other treatment" was read according to the clear language of the chapter note and its link to treatment that makes the goods marketable to the consumer. The activity was accordingly excluded from service tax. en-us Thu, 09 Jun 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329363 Chilling of milk was treated as a process that renders the product marketable and therefore falls within Chapter Note 6 to Chapter 4, which deems such treatment to be manufacture. Because an activity amounting to manufacture is not liable to service tax, the service tax demand could not be sustained under Business Auxiliary Service. The principle of noscitur a sociis was held inapplicable, as the expression "any other treatment" was read according to the clear language of the chapter note and its link to treatment that makes the goods marketable to the consumer. The activity was accordingly excluded from service tax. Case-Laws Service Tax Thu, 09 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329363