https://www.taxtmi.com/caselaws?id=388708 The Tribunal allowed the condonation of a 53-day delay in filing the appeal and accepted it for hearing. The case revolved around determining whether activities related to milk processing amounted to manufacture under the law. The Tribunal held that the respondent's activities, including pasteurization and packing, fell within the definition of manufacture and were exempt from service tax under Business Auxiliary Service. Consequently, the appeal filed by the Revenue was dismissed, affirming that the respondent's activities did not attract service tax. en-us Tue, 30 Jul 2019 00:00:00 +0530 Thu, 21 Nov 2019 11:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388708 The Tribunal allowed the condonation of a 53-day delay in filing the appeal and accepted it for hearing. The case revolved around determining whether activities related to milk processing amounted to manufacture under the law. The Tribunal held that the respondent's activities, including pasteurization and packing, fell within the definition of manufacture and were exempt from service tax under Business Auxiliary Service. Consequently, the appeal filed by the Revenue was dismissed, affirming that the respondent's activities did not attract service tax. Case-Laws Service Tax Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388708