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TMI Blog2016 (4) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... the product marketable to the consumer shall amount to manufacture and hence not liable to service tax - Held that:- the payment has received on the basis of per liter of the products packed in pouches and it is not possible nor is there any mechanism to identity the payments as would relate to each component of service enumerated earlier. Prima facie the essential activity is that of pasteurizing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per R K Singh The stay application seeking stay against order-in-original dated 31/3/2014 in terms of which service tax demand of ₹ 1,25,69,741/- was confirmed along with interest and penalties under business auxiliary services on the ground that the appellant provided business auxiliary service to BANAS Dairy. The services provided were as under: a. Weighment and unloading of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e payment at the rate of 78 paisa per liter of milk packed pouches inclusive of Cess, levies, taxes of all kinds. 2. Ld. Advocate for the appellant contended that as per Chapter Note 6 to Chapter 4 of Central Excise Tariff labelling or re-labelling of containers and re-packaging from bulk packs to retail packs or adoption of any other treatment to render the product marketable to the consumer s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asteurizing converting some milk into butter milk/curd and packing them into pouches but also several other activities, we find that the payment has received on the basis of per liter of the products packed in pouches and it is not possible nor is there any mechanism to identity the payments as would relate to each component of service enumerated earlier. Prima facie the essential activity is that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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