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TMI Blog2019 (11) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 respondent clearly amounts to manufacture as per Note 6 of Chapter 4 of the Central Excise Tariff Act, 1985 - they get covered under the scope of definition manufacture as provided under Section 2 (f) of Central Excise Act, 1944. The provisions of law are absolutely unambiguous on this aspect and conclude that since the activity is of manufacture - the levy of service tax is excluded from the scope of levy of service tax under business auxiliary service - thus, the activity undertaken by the appellant is not leviable to service tax under business auxiliary service. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. under which the respondent 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 respondent:- 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 ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice and does not come under the definition of manufacture and thus chargeable to service tax under Business Auxiliary Service. 6. The basic issue before us to be decided is (i) whether the activities undertaken by the respondent 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 . 7. It is a matter of record that respondent 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 mil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes to Chapter 4 of Central Excise Tariff Act, 1985 even adoption of any other treatment by itself or with packing/repacking, labeling/relabeling to make the product marketable amounts to manufacture. I am of the view 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 respondent clearly amounts to manufacture as per Note 6 of Chapter 4 of the Central Excise Tariff Act, 1985. As a consequence I am of opinion that they get covered under the scope of definition manufacture as provided under Section 2 (f) of Central Excise Act, 1944. I also find that the provisions of law are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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