Services resulting into process amounting to manufacture of goods is exempted from service tax

Babulal Gurjar Vs Commissioner, CGST-Jodhpur (CESTAT Delhi)

CESTAT Delhi held that services by way of carrying out any process amounting to manufacture or production of goods, falls under the negative list and is exempted from the levy of service tax.

Facts-

Acting upon information received from Income Tax Department that during the period 01/04/2014 to 30/09/2016, the appellant had a gross turnover of Rs. 98,86,917/-, accordingly, revenue called for information fro

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