2013 (12) TMI 428

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ence came to record to show that such milk was supplied by any client. Such contrary factual aspect provides scope to understand that the appellant has been unreasonably brought to tax ambit. If the appellant procures milk itself for use in manufacture that totally out of scope of Service Tax law from levy of Service Tax. If it had been supplied milk by others for use in manufacture it falls in ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at is beyond the ambit of law for imposition of Service Tax. Once such is the position, this Sahakari Dugdh Sangh should not be unreasonably taxed. 2. Learned D.R. on the other hand, says that what the appellant did is supported the activity of others. Therefore, they are covered by the entry of Business Auxiliary Service . 3. Heard both sides and perused the record. 4. The factual submissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X