2013 (10) TMI 344

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....SHRI B.S.V. MURTHY, JJ. For the Appellant: Mr Ravi Raghavan, Advocate For the Respondent: Mr S. Teli, Deputy Commissioner (AR) ORDER Per: B.S.V.MURTHY In both these appeals common issue involved is whether the appellant is liable to pay service tax in respect of GTA services availed by them for transportation of flavoured milk. The total demand is around Rs. 1.38 lakhs for the perio....

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....submit that notification exempts fruits, vegetables, eggs or milk. This would show that goods should be in their original condition for availing the exemption and once they are processed the exemption is not available. He also draws our attention to the decision of the High Court in the appellant's own case wherein it was held that flavoured milk is a beverage. However this was countered by the le....

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....by the notification. Chapter Note 1 of Chapter 4, provides that expression 'milk' means 'full cream milk or partially or completely skimmed milk'. Further we also find that the milk in its original form covers milk and cream, not concentrated nor containing added sugar or other sweetening matter is covered by CETH 0401 whereas when it is concentrated or containing added sugar or other sweetening m....