2018 (6) TMI 804

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....eration Ltd. under which the appellant were to undertake following activities on behalf of above-mentioned two cooperatives of Gujarat. As per the agreement the following activities were being undertaken by appellant :- 1. Weighment and unloading of milk from tankers; 2. storage of bulk milk under proper hygienic and temperature conditions; 3. chilling the milk, if required; 4. pasteurization of milk as per temperature conditions as suggested by Banas Dairy; 5. packing the milk in pouches and crates as per daily demand; 6. storage of pouched milk in cold store at specified temperature; 7. delivery and lading of crates in delivery vans; 8. carrying out CIP cleaning of plant and equipment; 9. providing office space ....

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....both the sides. 4. The basic issue before us to be decided is (i) "whether the activities undertaken by the appellant on behalf of the other party amounts to manufacture or not;" and (ii) whether they get covered under the exclusion clause of Section 65 (29) being an activity to manufacture and thus entitled for exemption from payment of service tax under Business Auxiliary Service. 5. It is a matter of record that appellant receives the milk which is stored under proper hygienic condition under certain temperature which are determine scientifically for keeping the milk safe and healthy. The milk is put to the process of pasteurization as per conditions of the contract and thereafter milk is packed in the branded pouches of the amul b....