2018 (7) TMI 1379

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....R (JUDICIAL) Present for the Department: Mr. V. Pandey, DR Present for the Assesse: Mr. Himanshu Bansal, Advocate ORDER PER: V. PADMANABHAN The facts involved in both the Appeals are similar and hence are being disposed of through a common order. The assesses in both cases were engaged in providing services as a chilling plant contractor in respect of milk supplied. They chilled the....

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.... heard Shri Himanshu Bansal, Ld. Advocate as well as Shri Viviek Pandey, Ld. DR. 3. It is the submission of the Ld. Counsel that the activity undertaken by the assesses in these cases cannot be considered to be a process leviable to service tax under the business auxiliary services. The activity of chilling of milk is an activity which will come within the definition of 'manufacture' of milk. I....

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....d. DR justifies the impugned order. 6. After hearing both sides and perusal of record, we note that the process undertaken in the assesses's factories involves chilling the milk and maintaining it at appropriate temperature to prevent it from spoiling. The identical issue has come up before the Tribunal in the decisions relied by the Ld. Advocate. In the case of Vinayak Industries, the Tribunal....

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....ted in 2004 ITR 412 (S.C.) has held that word "production", when used in juxtaposition with word "manufacture", takes in bringing into existence new goods by a process, which may not amount to manufacture. Therefore for "production", there must be some change in the raw material subjected to process, though by that change no new product with distinct characteristics, commercial identity and usages....