Service Tax on Reverse Charge Mechanism

[Ashwani Rustagi]

Can you please advise whether we need to pay service tax on the following items under Reverse Charge mechanism for the amount payable to indivisual or firm:

1. Printing & Stationary - specifically printed stationary for the company;

2. Rent of photocopying machine & photocopy charges

3. Purchase of Uniform with company logo on this.

 

Thanks,

Ashwani Rustagi

9810013724

AI Summary

Service tax on reverse charge may not apply to printed stationery or uniforms; photocopier rentals may attract tax.
Applicability of service tax under the reverse charge mechanism depends on the legal character of each transaction and contractual documentation. Specifically, printed stationery and company-branded uniforms are generally not subject to service tax if characterised as works contract or sale of goods (state works contract/VAT may apply), while photocopier rentals and photocopy charges may attract both VAT and service tax depending on whether the arrangement is hire of goods or a composite service as per the contract.