2019 (11) TMI 957

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....r, the Committee of Commissioners reviewed the impugned order, vide order dated 05.11.2018 and thereafter steps were taken for filing the appeal which was filed on 15.11.2018. It is stated that the delay has occurred due to other urgent work in the office of the Commissioner and there is no deliberate delay. The respondent assessee is absent on call. 3. Considering the facts and circumstances, I condone the delay in the interest of justice and appeal is taken up for hearing. Service Tax Appeal No. 53649 of 2018 4. Brief facts of the case are that the respondent have entered into a tripartite agreement with M/s Banas District Co-operative Milk Producers Union Ltd., Gujarat and M/s Gujarat Co-operative Milk Marketing Federation Ltd. under ....

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....anufacture as per the provision of law and, therefore, by virtue of Section 65 (19) of the Finance Act, 1994, they do not fall under the category of business auxiliary service and, hence, exempted from payment of service tax. The learned Departmental Representative has vehemently opposed this contention of the respondent and has been arguing that apart from the activities of pasteurizing and packing and re-packing of the milk, the respondent is providing many other activities such as chilling of milk, storage of packed milk and its delivery at various places which are purely service and does not come under the definition of manufacture and thus chargeable to service tax under Business Auxiliary Service. 6. The basic issue before us to be d....

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....the section or chapter notes of the 1st Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture. The Chapter IV of Central Excise Tariff Act, where milk and milk products are classified has a specific mention under Chapter Note 6 of Chapter 4 that" "in relation to products of this chapter labeling or relabeling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture". 8. As is evident from above notes to Chapter 4 of Central Excise Tariff Act, 1985 even adoption of any other treatment by itself or with packing/repacking, labeling/relabeling to make the product marketable amounts to manufacture. I am of ....