CESTAT allowed the appeal, setting aside service tax demands on...

CESTAT allowed the appeal, setting aside service tax demands on three disputed services. For bill generation/printing services, the Tribunal held these constituted mere printing and dispatch activities without billing calculations or customer interaction, distinguishing from business auxiliary services per established precedents. Card personalisation services were deemed manufacturing activities under Central Excise Act 1944 rather than taxable services, as converting blank plastic cards into functional credit/debit cards through embossing, encoding, and other processes constituted manufacture of excisable goods under CETH 8523. E-governance services provided to state governments were ruled non-taxable as they involved statutory governmental functions rather than commercial business support services, supported by CBEC circulars exempting statutory duties from service tax. The extended limitation period invocation was rejected since revenue was aware of alleged irregularities from the first show cause notice in 2006, precluding subsequent extended period demands. All associated interest and penalties were consequently set aside.