exempt under the Finance Act, 1994, would fall within its tentacles, which was never the intention of Parliament. 30. It now remains to consider the judgment of the Delhi High Court in G.D. Builders. 31. In the aforesaid judgment, it was held that the levy of service tax in Section 65(105)(g), (zzd), (zzh), (zzq) and (zzzh) is good