Service Tax on Job work done by printing press.

[Suneet Singla]

Sir,

My query is whether Job work done by a printing Press is liable to service tax & also tell whether entry no.30A of mega exemption 25/2012 is available for all type of printing job work done by printing press & sir plz provide some case studies in support of this query.

AI Summary

Service Tax Applicability on Printing Press Jobs: Exemption Details and Manufacturing Classification Under Section 66 D(f) Discussed A discussion on the applicability of service tax for job work by printing presses is presented. A user queries whether such work is liable for service tax and if the mega exemption under notification 25/2012 applies. Responses indicate that exemption is available for intermediate production processes, including printing, if conditions are met. One contributor suggests that certain printing activities may be considered manufacturing, falling under Chapter 49 of the Central Excise Tariff Act, thus exempt from service tax under Section 66 D(f) of the Finance Act. Another user inquires about tax obligations for printing jobs related to manufacturing medicine boxes.