2014 (1) TMI 355

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....cate, for the Appellant. Shri K.P. Singh, AR, for the Respondent. ORDER In this case the appellant is doing the process of pasteurisation of milk and sending it to another plant for packing. After packing pasteurised milk is sent to their principal, namely to Jaipury Dairy. Revenue was of the view that both the process of pasteurisation as also packing are not processes amounting to manuf....

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.... is not coming under the definition of manufacture because no new commodity is coming into existence. No excise duty is being charged for the product and hence Service Tax is payable under the head for 'business-auxiliary service'. 4. We have considered submissions by both the sides and we are prima facie convinced that the process of pasteurisation is a process necessary to make milk mark....