Service tax applicability - copy editing

[Guest]

is service tax applicable on copy editing, Composition,Typesetting, Art work, page making on web,Graphic Designing, services rendered in connectiong of making a book,magazine and website as applicable.

[Surender Gupta]

In the query various activities are specified for different purposes. Some of the activities are certainly taxable under different categories like designing services etc. However certain services shall be out of service tax net.

[Madhukar N Hiregange]

Since most of the servcies are in relation to printing, I am of the view that the same is exempted under not. 14/2005. However web site has now been speciifcally set out whch may require further examination and maybe liable.

AI Summary

Service tax applicability for creative and pre press services: some design work taxable, printing linked services exempt, web services may be taxable. Service tax applicability is queried for copy editing, composition, typesetting, artwork, page making and graphic design for books, magazines and websites. Certain creative and designing activities are likely taxable under design-related service categories, while services integrally connected to printing operations are treated as exempt under the cited printing exemption. Web-related page making and other website services have been flagged as potentially taxable and require further specific examination to determine whether they fall outside the printing exemption or are expressly taxable.