https://www.taxtmi.com/caselaws?id=773465 CESTAT Mumbai set aside service tax demands on three services provided by the appellant. The tribunal held that bill generation/printing and dispatch services did not constitute "Business Auxiliary Service" as the appellant only printed bills based on client data without calculating amounts or authenticating details. Card personalisation services were ruled as manufacturing activity falling under Central Excise Act rather than service tax. E-governance/e-seva services were deemed statutory government functions exempt from service tax under CBEC circular clarifications. The tribunal also rejected extended limitation period invocation, noting revenue's prior knowledge of activities and conflicting classification positions across show cause notices. All demands, interest, and penalties were set aside with appeal allowed. en-us Wed, 29 Jan 2025 00:00:00 +0530 Sat, 21 Jun 2025 12:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773465 CESTAT Mumbai set aside service tax demands on three services provided by the appellant. The tribunal held that bill generation/printing and dispatch services did not constitute "Business Auxiliary Service" as the appellant only printed bills based on client data without calculating amounts or authenticating details. Card personalisation services were ruled as manufacturing activity falling under Central Excise Act rather than service tax. E-governance/e-seva services were deemed statutory government functions exempt from service tax under CBEC circular clarifications. The tribunal also rejected extended limitation period invocation, noting revenue's prior knowledge of activities and conflicting classification positions across show cause notices. All demands, interest, and penalties were set aside with appeal allowed. Case-Laws Service Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773465