Service tax not imposable on Manufacturing of Excisable Goods

Gujarat Insecticides Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT find that activity of the appellant is indeed manufacture of excisable goods in terms of section 2(f) of CEA, 1944. As per the definition of business auxiliary service manufacture of excisable goods in terms of section 2(f) of the Central Excise Act, 1944 is clearly excluded from the definition of business auxiliary service. For this reason also, the demand of service tax is not sustainable.aval Shah, Advocate appeared for the Appellant and Shri Prabhat

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