https://www.taxtmi.com/caselaws?id=361977 Processing of milk by pasteurisation and repacking from bulk packs into branded consumer pouches was treated as manufacture because Chapter Note 6 to Chapter 4 of the Central Excise Tariff Act, 1985 deems relabelling, repacking and similar treatment to render goods marketable as manufacture under Section 2(f) of the Central Excise Act, 1944. As the activity amounted to manufacture, it fell within the statutory exclusion from business auxiliary service under Section 65(19) of the Finance Act, 1994, and service tax could not be levied on that head. The impugned order was therefore unsustainable and relief followed. en-us Tue, 22 May 2018 00:00:00 +0530 Tue, 27 Aug 2019 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361977 Processing of milk by pasteurisation and repacking from bulk packs into branded consumer pouches was treated as manufacture because Chapter Note 6 to Chapter 4 of the Central Excise Tariff Act, 1985 deems relabelling, repacking and similar treatment to render goods marketable as manufacture under Section 2(f) of the Central Excise Act, 1944. As the activity amounted to manufacture, it fell within the statutory exclusion from business auxiliary service under Section 65(19) of the Finance Act, 1994, and service tax could not be levied on that head. The impugned order was therefore unsustainable and relief followed. Case-Laws Service Tax Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361977