2016 (12) TMI 1713

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..... . Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appellant is aggrieved by order dated 4-1-2012 of Commissioner of Central Excise, Jaipur-I. By the said impugned order, service tax liability of Rs. 6,78,830/- has been confirmed against the appellant. Various penalties were also imposed on them. The dispute in the present case is relating to ta .....

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..... all amount to manufacture. The Tribunal held that chilling of milk makes it possible to market/sell it to the consumers located at considerable distances. As such, holding the process as amounting to manufacture, it was held that no service tax levy under the category of "BAS" is chargeable on such process. We find the ratio adopted by the Tribunal is applicable to the present case and accordingly .....

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