GLOW SIGN AND HOARDING

[Asked by Guest]

HI

I JUST WANT TO KNOW, whether making of glow sign and hoarding ( by using own materials) and delivering to clients place ( freight reimbursed) is subject to service tax

i am not in to designing or printing. it is done by outsider aganist valid bill.

not charging any service or labour charge.

vat @ 14.5 is charged to client

charges for fixing board cannot be charged. it is free of cost

is there any specific clause of notification on this

please guide

AI Summary

Manufacture classification for glow signs bars service tax and leaves VAT and excise consequences to suppliers.
The fabrication and delivery of glow signs and hoardings using the supplier's own materials constitutes manufacture under Chapter 94.05 (9405.60) of the Central Excise Tariff and is not subject to service tax; third party execution does not alter this character. VAT is chargeable on the supply and must be collected and paid by the seller. Central excise duty may apply unless the supplier qualifies for the small scale exemption, and free installation or freight reimbursement does not create a separate taxable service.