Service tax

Manufacturer has to pay service under GTA irrespective of the fact whether you are manufacturing exempted or taxable products.

Service tax is payable only on service portion .if manufacturer is also a job work then levy of service tax depend whether process undertaken by him amount to manufacture or not .

if process amount to manufacture then he could avail exemption under notification 214/86 so no service tax apply 

however if process does not amoun to manufacture then service tax apply