Fabrication does not amount to manufacture, service tax is not leviable

Aneri Constructions Vs CCE (Cestat Ahmedabad)- After going thorough the impugned order and considering the submissions made by the learned advocate, we find that as rightly submitted by the learned advocate following aspects have not been considered in detail :- (a) The liability of contractor or Sub-contractor and relationship of the appellant with M/s. Tata Honeywell Limited; the claim that the contract was for construction of roads; the claim of fabrication not amounting to manufacture in view of the fact that it was labor work done and not fabrication in factory and therefore, exemption un...