https://www.taxtmi.com/caselaws?id=388708 Pasteurization and packing of milk into branded consumer packs were treated as manufacture because Chapter Note 6 to Chapter 4 deems labelling, repacking, and other treatment making goods marketable to be manufacture under Section 2(f) of the Central Excise Act, 1944. As the activity fell within manufacture, it was excluded from the business auxiliary service entry under Section 65(19) of the Finance Act, 1994, which expressly excludes processes amounting to manufacture. The text states that service tax was therefore not payable under business auxiliary service and the Revenue challenge failed. 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 Pasteurization and packing of milk into branded consumer packs were treated as manufacture because Chapter Note 6 to Chapter 4 deems labelling, repacking, and other treatment making goods marketable to be manufacture under Section 2(f) of the Central Excise Act, 1944. As the activity fell within manufacture, it was excluded from the business auxiliary service entry under Section 65(19) of the Finance Act, 1994, which expressly excludes processes amounting to manufacture. The text states that service tax was therefore not payable under business auxiliary service and the Revenue challenge failed. Case-Laws Service Tax Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388708