https://www.taxtmi.com/article/detailed?id=14851 The combined processes of chilling, separation, standardisation, pasteurisation and retail pouch packing of milk render the product marketable and therefore amount to manufacture under Chapter Note of the Central Excise Tariff; activities that amount to manufacture are excluded from Business Auxiliary Service under Section 65(19) of the Finance Act and thus are not subject to service tax as such. en-us Mon, 21 Jul 2025 08:44:31 +0530 Mon, 21 Jul 2025 08:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14851 The combined processes of chilling, separation, standardisation, pasteurisation and retail pouch packing of milk render the product marketable and therefore amount to manufacture under Chapter Note of the Central Excise Tariff; activities that amount to manufacture are excluded from Business Auxiliary Service under Section 65(19) of the Finance Act and thus are not subject to service tax as such. Articles Service Tax Mon, 21 Jul 2025 08:44:31 +0530 https://www.taxtmi.com/article/detailed?id=14851