https://www.taxtmi.com/caselaws?id=199908 Chilling of milk is treated as manufacture under Note 6 of Chapter 4 of the Central Excise Tariff Act, 1985 where the facts are identical to earlier settled cases. Because the activity qualifies as manufacture, it falls outside the scope of Business Auxiliary Service and is not liable to service tax on that basis. The impugned order was set aside and the appeal was allowed. en-us Thu, 19 Jan 2017 00:00:00 +0530 Thu, 26 Apr 2018 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199908 Chilling of milk is treated as manufacture under Note 6 of Chapter 4 of the Central Excise Tariff Act, 1985 where the facts are identical to earlier settled cases. Because the activity qualifies as manufacture, it falls outside the scope of Business Auxiliary Service and is not liable to service tax on that basis. The impugned order was set aside and the appeal was allowed. Case-Laws Service Tax Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199908