https://www.taxtmi.com/caselaws?id=774213 Chilling, separation, pasteurisation, standardisation and packing of milk into pouches were treated as a process amounting to manufacture because the tariff notes regard treatment that renders goods marketable, including repacking, as manufacture. On that basis, the activity fell outside Business Auxiliary Service since the definition expressly excludes activities amounting to manufacture of excisable goods. For the post-negative-list period, services consisting of any process amounting to manufacture are also excluded from service tax. The process on milk was therefore not liable to service tax under Business Auxiliary Service. en-us Thu, 03 Jul 2025 00:00:00 +0530 Thu, 03 Jul 2025 17:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774213 Chilling, separation, pasteurisation, standardisation and packing of milk into pouches were treated as a process amounting to manufacture because the tariff notes regard treatment that renders goods marketable, including repacking, as manufacture. On that basis, the activity fell outside Business Auxiliary Service since the definition expressly excludes activities amounting to manufacture of excisable goods. For the post-negative-list period, services consisting of any process amounting to manufacture are also excluded from service tax. The process on milk was therefore not liable to service tax under Business Auxiliary Service. Case-Laws Service Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774213