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 on printing job work depends on whether the activity is an intermediate process or amounts to manufacture.
Service tax on printing job work hinges on whether the work is an intermediate production process-exempt when so-or amounts to manufacture, in which case it falls outside taxable services under the negative-list principle; factual classification of the printing activity determines applicability of the job-work exemption and any threshold-based relief.