CESTAT sets aside service tax demands on bill generation, card personalisation, and e-governance services

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....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 governmenta.........