https://www.taxtmi.com/forum/issue?id=116513 The conversion of milk into skimmed milk powder constitutes a process amounting to manufacture and, being classified under Chapter/Heading 0401, was excluded from service tax under the negative list for the relevant period, rendering the activity out of service tax scope; tribunal authorities are cited in support, while later GST guidance treats the activity under GST rates and administrative relief extended the time limit for issuing show cause notices. en-us Tue, 30 Jun 2020 10:51:58 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116513 The conversion of milk into skimmed milk powder constitutes a process amounting to manufacture and, being classified under Chapter/Heading 0401, was excluded from service tax under the negative list for the relevant period, rendering the activity out of service tax scope; tribunal authorities are cited in support, while later GST guidance treats the activity under GST rates and administrative relief extended the time limit for issuing show cause notices. Discussion-Forum Service Tax Tue, 30 Jun 2020 10:51:58 +0530 https://www.taxtmi.com/forum/issue?id=116513