https://www.taxtmi.com/caselaws?id=200838 Chilling of milk was treated as a process that renders the product marketable and therefore amounts to manufacture under Note 6 of Chapter 4 of the Central Excise Tariff Act, 1985. Because the activity fell within manufacture, it could not simultaneously be taxed as Business Auxiliary Service under service tax law. The service tax demand and penalties were therefore unsustainable and were set aside, with relief granted to the assessee. en-us Wed, 28 Dec 2016 00:00:00 +0530 Thu, 26 Apr 2018 15:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200838 Chilling of milk was treated as a process that renders the product marketable and therefore amounts to manufacture under Note 6 of Chapter 4 of the Central Excise Tariff Act, 1985. Because the activity fell within manufacture, it could not simultaneously be taxed as Business Auxiliary Service under service tax law. The service tax demand and penalties were therefore unsustainable and were set aside, with relief granted to the assessee. Case-Laws Service Tax Wed, 28 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200838