2015 (8) TMI 306

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.... Member (Technical),JJ. For the Appellants : Shri Mayank Garg, Advocate For the Respondents : Shri BB Sharma, DR ORDER Per Mr. R.K. Singh : Stay Application along with Appeal has been filed against Order-in-Appeal dated 05.06.2014 which upheld the service tax demand of Rs. 8,43,728/- (for the period 26.04.2005 to 10.05.2010) along with interest and penalty. The demand has been confi....

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....ative and without going into the merits of the case, suffice to mention that in relation to a similar demands in the case of M/s. Sharma Ice Factory (supra), CESTAT decided the issue in favour of the assessee observing as under:- "5. We have considered the submissions from both the sides and perused the records. There is no dispute about the nature of the appellant s activity chilling of ....

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....ubjected to process, though by that change no new product with distinct characteristic, commercial identity and usages has emerged. The process of chilling of milk to make it fit for long distance transportation without getting spoiled, which does not bring into existence any change whatsoever, would not amount to production or processing of the goods not amounting to manufacture. We also find tha....