https://www.taxtmi.com/caselaws?id=312769 CESTAT Kolkata held that the appellant's activities of blending bulk malt powder with sweetened milk powder, sugar, and vitamins, followed by packing under brand name, constituted manufacturing under section 2(f) of Central Excise Act, 1944. The tribunal found these processes brought about change in name, character, and use, creating a new marketable product. Consequently, the appellant was deemed a manufacturer, not a job-worker providing Business Support Service. The service tax demand was unsustainable, and the appeal was allowed. en-us Tue, 26 Sep 2023 00:00:00 +0530 Wed, 06 Mar 2024 05:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312769 CESTAT Kolkata held that the appellant's activities of blending bulk malt powder with sweetened milk powder, sugar, and vitamins, followed by packing under brand name, constituted manufacturing under section 2(f) of Central Excise Act, 1944. The tribunal found these processes brought about change in name, character, and use, creating a new marketable product. Consequently, the appellant was deemed a manufacturer, not a job-worker providing Business Support Service. The service tax demand was unsustainable, and the appeal was allowed. Case-Laws Service Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312769