Dear Sir, I have proprietor trading company named paper planet. We are planning to buy our own roto gravure printing machine for printing on paper. I would like to know that if we do job work of some other companies for printing of paper than do we need to pay service tax or we get exemption under ST Notification 25/2012 ? Kindly note that other companies will provide us the designs and artworks so there won't be any design and drawing services provided by us. Thanks for help in advance.
Dear Sir,
In my opinion, these services are exempt under ST notification 25/2012. However, I rarely deal in service tax matters. so, request you to just wait for my other colleagues to vet it.
Please feel free to call/revert in case of any doubts
Thanks and Regards
Abhishek Dugar
CA CS B.Com
Dear Sir,
service tax is applicable in your case.
Dear Sir, Let me explain the whole process in detail: The plain paper supplied is the full customs duty paid imported paper which is supplied by our client. We will print on that paper as per the design send by the client and send the same paper back to our client.Our client send the material through their challan for job of printing. We send back the printed paper through our retail invoice of job work charges and delivery challan. The printed paper is used by our client for their packing purposes after cutting printed paper as per their size requirement. Cutting of the paper is done by our client. In the point number 30 (a) of Mega Exemption notification i.e Notification No. 25/2012-Service Tax, intermediate production process of printing is exempted from service tax. Kindly let me know the confirmation for the same in our case. Thanks in Advance.
Hello Sir,
As per the information provided by you, the Service provided by your organization is taxable.
Trust this clarifies your query.
Feel free to call / get back in case of further clarifications.
Thanking You.
Regards,
Rohit R Sharma
BCOM, ACA, LLB-GEN, CERT. FAFP
Dear Sir, Thanks for your answer. I would like to know what kind of printing services are exempted in point number 30 (a) of Mega Exemption notification i.e Notification No. 25/2012-Service Tax ? Regards, Alay
Hello Sir,
Could you please provide a Circular of what exactly are you looking for. Because after the Negative List came into place last years most of the exemptions are withdrawn.
Trust this clarifies your query.
Feel free to call / get back in case of further clarifications.
Thanking You.
Regards,
Rohit R Sharma
BCOM, ACA, LLB-GEN, CERT. FAFP