https://www.taxtmi.com/caselaws?id=364071 The Appellate Tribunal CESTAT New Delhi ruled in favor of chilling plant contractors providing services for milk supply, stating that chilling milk for preservation and transportation purposes does not attract service tax as it does not amount to manufacturing or processing of goods. The Tribunal dismissed the Revenue's appeal and allowed the appeal by the assesses, emphasizing that chilling milk without altering its nature significantly does not qualify as manufacturing, thus exempting it from service tax liability. en-us Fri, 15 Jun 2018 00:00:00 +0530 Mon, 23 Jul 2018 08:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364071 The Appellate Tribunal CESTAT New Delhi ruled in favor of chilling plant contractors providing services for milk supply, stating that chilling milk for preservation and transportation purposes does not attract service tax as it does not amount to manufacturing or processing of goods. The Tribunal dismissed the Revenue's appeal and allowed the appeal by the assesses, emphasizing that chilling milk without altering its nature significantly does not qualify as manufacturing, thus exempting it from service tax liability. Case-Laws Service Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364071