https://www.taxtmi.com/caselaws?id=337090 The Tribunal ruled in favor of the appellant, overturning the order-in-original that levied service tax under Business Auxiliary Services for providing chilling facilities to a dairy cooperative. It held that chilling of milk amounts to manufacture, aligning with Chapter Note 6 to Chapter 4, and is not liable to service tax. The Tribunal rejected applying the noscitur sociis principle to limit the scope of "any other treatment" under Business Auxiliary Services, emphasizing that chilling of milk makes the product marketable. The impugned order was set aside, and the appeals were allowed. en-us Mon, 26 Dec 2016 00:00:00 +0530 Tue, 03 Jan 2017 11:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337090 The Tribunal ruled in favor of the appellant, overturning the order-in-original that levied service tax under Business Auxiliary Services for providing chilling facilities to a dairy cooperative. It held that chilling of milk amounts to manufacture, aligning with Chapter Note 6 to Chapter 4, and is not liable to service tax. The Tribunal rejected applying the noscitur sociis principle to limit the scope of "any other treatment" under Business Auxiliary Services, emphasizing that chilling of milk makes the product marketable. The impugned order was set aside, and the appeals were allowed. Case-Laws Service Tax Mon, 26 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337090