Applicability of Service Tax on Article Processing Charges

[Rohit Kapoor]

We are the publishers of books and journals in the field of Science, Technology and Medicine. We published numerous journals both society owned and proprietary. In one of our journal, which is published online, we charge the author for publishing their article. Does it transaction involves service tax?

AI Summary

Debate on Service Tax Applicability for Article Processing Charges: Exemption Status Under 'Negative List' or Export Services? A publisher of scientific journals inquires about the applicability of service tax on article processing charges. One respondent affirms that the charges are subject to service tax, while another agrees, citing the category 'Other Than Negative list.' A third respondent, also in the publishing industry, argues that such charges should be exempt as they relate to manufacturing, which is covered under the 'Negative list' and thus exempt from service tax. They seek further clarification on whether these charges could be considered service exports, which are also exempt, especially for foreign authors.