https://www.taxtmi.com/caselaws?id=802448 Book printing constitutes manufacture or production under excise law, with printed books attracting a nil tariff rate. Processes amounting to manufacture or production are included in the negative list of services and are therefore excluded from service tax. The tax department bears the burden of establishing taxability; a difference between Form 26AS and ST-3 returns alone cannot support a demand without identification of a taxable service and its statutory elements. The extended limitation period cannot be invoked where no positive act of evasion is identified. en-us Mon, 02 Nov 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802448 Book printing constitutes manufacture or production under excise law, with printed books attracting a nil tariff rate. Processes amounting to manufacture or production are included in the negative list of services and are therefore excluded from service tax. The tax department bears the burden of establishing taxability; a difference between Form 26AS and ST-3 returns alone cannot support a demand without identification of a taxable service and its statutory elements. The extended limitation period cannot be invoked where no positive act of evasion is identified. Case-Laws Service Tax Mon, 02 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802448