9911796707
TMI Blog2018 (6) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... nt were to undertake following activities on behalf of above-mentioned two cooperatives of Gujarat. As per the agreement the following activities were being undertaken by appellant :- 1. Weighment and unloading of milk from tankers; 2. storage of bulk milk under proper hygienic and temperature conditions; 3. chilling the milk, if required; 4. pasteurization of milk as per temperature conditions as suggested by Banas Dairy; 5. packing the milk in pouches and crates as per daily demand; 6. storage of pouched milk in cold store at specified temperature; 7. delivery and lading of crates in delivery vans; 8. carrying out CIP cleaning of plant and equipment; 9. providing office space and laboratory facilities for testing of milk as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is (i) "whether the activities undertaken by the appellant on behalf of the other party amounts to manufacture or not;" and (ii) whether they get covered under the exclusion clause of Section 65 (29) being an activity to manufacture and thus entitled for exemption from payment of service tax under Business Auxiliary Service. 5. It is a matter of record that appellant receives the milk which is stored under proper hygienic condition under certain temperature which are determine scientifically for keeping the milk safe and healthy. The milk is put to the process of pasteurization as per conditions of the contract and thereafter milk is packed in the branded pouches of the amul brand for further storage and distribution. The activities under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the definition under Chapter 4 of Central Excise Tariff Act, 1985 of manufacture is much wider and leaves no doubt in our mind that pasteurization, packing from bulk pack to branded consumer packs undertaken by the appellant clearly amounts to manufacture as per Note 6 of Chapter 4 of the Central Excise Tariff Act, 1985. As a consequence we are of opinion that they get covered under the scope of definition "manufacture" as provided under Section 2 (f) of Central Excise Act, 1944. We also find that the provisions of law are absolutely unambiguous on this aspect and conclude that since the activity of manufacture, as discussed above, is excluded from the scope of classification and levy of service tax under business auxiliary service, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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