https://www.taxtmi.com/caselaws?id=767462 CESTAT New Delhi held that chilling of milk constitutes a service under Section 65B(44) and is liable to service tax. The appellant failed to establish that milk chilling falls under the negative list provision Section 66D(d)(iii) relating to agriculture or agricultural produce. The tribunal distinguished Gujarat HC precedent, noting that while animal husbandry may include milk chilling, the Finance Act contains no specific exemption for this activity in either the negative list or agricultural definitions. The appeal was dismissed and service tax liability confirmed. en-us Tue, 18 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767462 CESTAT New Delhi held that chilling of milk constitutes a service under Section 65B(44) and is liable to service tax. The appellant failed to establish that milk chilling falls under the negative list provision Section 66D(d)(iii) relating to agriculture or agricultural produce. The tribunal distinguished Gujarat HC precedent, noting that while animal husbandry may include milk chilling, the Finance Act contains no specific exemption for this activity in either the negative list or agricultural definitions. The appeal was dismissed and service tax liability confirmed. Case-Laws Service Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767462