2015 (8) TMI 306

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..... New Delh] followed - appellant has made out a good case for waiver of pre-deposit and we order accordingly staying recovery of the impugned liability during pendency of the appeal - Stay granted. - Application No. ST/STAY/60176/2013-CU[DB] In Appeal No. ST/59494/2013-CU[DB] - Stay Order No. 51756/2015 - Dated:- 12-5-2015 - Hon ble Justice G. Raghuram, President And Hon ble Mr. R.K. Singh, Memb .....

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..... her hand stated that the chilling of milk may not amount to manufacture or even manufacturing process but it is certainly a service which is clearly covered under the category of Business Auxiliary Service as defined in Section 65 (19) of the Finance Act, 1994. 4. We have considered the facts of the case and the contentions of both sides. Notwithstanding the contention of the ld. Departmental R .....

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..... process of chilling of milk, due to which it can be transported over long distance without getting sopiled. The Apex court in the case of CommissITR-412(SC) has held that word production, when used in juxtaposition with word manufacture , takes in brining into existence new goods by a process, which may not amount to manufacture. Therefore Production , there must be some change in the raw-materia .....

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