https://www.taxtmi.com/caselaws?id=773479 Fabrication of wind mill parts was treated as manufacture of goods rather than provision of a taxable service because the fabricated items brought into existence excisable goods covered by the applicable exemption notification. As the goods manufactured at the relevant time fell within the exempt category, the activity retained its character as manufacture and could not be reclassified as a service transaction for service tax purposes. Service tax on the fabrication activity was therefore held unsustainable. en-us Thu, 19 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773479 Fabrication of wind mill parts was treated as manufacture of goods rather than provision of a taxable service because the fabricated items brought into existence excisable goods covered by the applicable exemption notification. As the goods manufactured at the relevant time fell within the exempt category, the activity retained its character as manufacture and could not be reclassified as a service transaction for service tax purposes. Service tax on the fabrication activity was therefore held unsustainable. Case-Laws Service Tax Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773479