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TMI Blog2018 (6) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ss auxiliary service specifically excludes any activity which amounts to manufacture within the meaning of Section 2 (f) of the Central Excise Act, 1944 from levy of service tax - The Chapter IV of Central Excise Tariff Act, where milk and milk products are classified has a specific mention under Chapter Note 6 of Chapter 4 that in relation to products of this chapter labeling or relabeling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture . Since the activity of manufacture, is excluded from the scope of classification and levy of service tax under business auxiliary service, the activity undertaken by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nas Diary and GCMMF; 10. unloading, washing, accounting and storage of empty crates; and 11. washing of empty tankers with clean water before return. 2. The appellant has contended since beginning that as per the Chapter Note 6 to Chapter 4 of Central Excise Tariff Act, 1985, the activity of labeling or relabeling of containers and repackaging from the bulk packs to retail packs or adoption of any other treatment to render the products marketable to the consumer shall amount to manufacture as per the provisions of Section 2 (f) of Central Excise Act, 1944. It has been contention of the appellant that since their activities (as mentioned in the preceding para) amounts to manufacture as per the provision of law and, therefore, by vir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant have been classified as business auxiliary service by the Department and accordingly has demanded service tax on the same. We find that Clause (iv) of Section 65 (19) of the Finance Act, 1994 provides that service in relation to production or processing of the goods for or on behalf of a client is covered under the business auxiliary service. However, the definition of business auxiliary service specifically excludes any activity which amounts to manufacture within the meaning of Section 2 (f) of the Central Excise Act, 1944 from levy of service tax. It has been the argument of the appellant that Section 2 (f) as mentioned that manufacture includes any process which is specified in relation to any goods in the section or chapter notes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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