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    <title>2016 (12) TMI 1713 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order confirming a service tax liability on the appellant for chilling milk activities, ruling that such activities do not fall under the &quot;Business Auxiliary Service&quot; category. Citing a previous ruling, it was held that chilling milk renders it marketable and enables selling to distant consumers, amounting to manufacturing under the Central Excise Tariff. Therefore, the Tribunal allowed the appeal, overturning the tax liability of &amp;amp;8377; 6,78,830/- imposed on the appellant.</description>
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    <pubDate>Wed, 28 Dec 2016 00:00:00 +0530</pubDate>
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      <title>2016 (12) TMI 1713 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=200838</link>
      <description>The Tribunal set aside the Commissioner&#039;s order confirming a service tax liability on the appellant for chilling milk activities, ruling that such activities do not fall under the &quot;Business Auxiliary Service&quot; category. Citing a previous ruling, it was held that chilling milk renders it marketable and enables selling to distant consumers, amounting to manufacturing under the Central Excise Tariff. Therefore, the Tribunal allowed the appeal, overturning the tax liability of &amp;amp;8377; 6,78,830/- imposed on the appellant.</description>
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      <pubDate>Wed, 28 Dec 2016 00:00:00 +0530</pubDate>
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