Milk Job Work Activities Classified as Manufacturing Under CETA Chapter Note 6; Exempt from Service Tax.

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....Business auxiliary services – job work – as per the Chapter note 6 of the CETA, since the activities in relation to milk such as Labelling Or re-labelling of containers or repacking from bulk back to retail packs or the adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture, it will not be subject to service tax.....