Milk Chilling not ‘Agricultural Produce’, Liable for Service Tax: CESTAT [Read Order]

CESTAT rules that milk chilling is not an agricultural process and is liable for service tax under the Finance Act, 1994
By Kavi Priya - On March 21, 2025 9:18 am - 2 mins read
Milk Chilling - Agricultural Produce - Service Tax - CESTAT - taxscan

The New Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled that the chilling of milk is a taxable service under the Finance Act, 1994, and is not classified as “agricultural produce” under Section 65B(5) of the Finance Act. Jai Durge Ice Factory, the appellant, chills milk for Sriganganagar Zila Dugdh…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader