2024 (7) TMI 816 - SCH - Service Tax

Service or manufacture? - The customers supplied the drawing for preparation of moulds which are required to be used for the manufacture of forging - whether taxable under the category of design services or not? - it was held by CESTAT that The activity undertaken by the appellant is nothing but the manufacture of moulds and hence levy of service tax on such amount under the category of design services under Section 65(105)(zzzzd) of the Finance Act 1994 is not justified. HELD THAT - It is not required to interfere with the impugned judgment passed by the High Court - SLP dismissed.