https://www.taxtmi.com/article/detailed?id=955 Service tax applies to packaging activity when one person provides packaging of movable goods to another, encompassing pouch filling, bottling, labelling and imprinting, but excludes packaging that amounts to manufacture under section 2(f) of the Central Excise Act or per First and Third Schedule notes. The gross amount charged for packaging services is chargeable, excluding cost of materials sold and separate freight; valuation follows section 67. Exemptions include packaging for self use, in house departments, services without consideration, retail point of sale packaging, gift wrapping, and specified supplies to goods transport agencies conditional on invoice and consignment details. en-us Wed, 22 Sep 2010 00:00:00 +0530 Thu, 23 Sep 2010 02:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=955 Service tax applies to packaging activity when one person provides packaging of movable goods to another, encompassing pouch filling, bottling, labelling and imprinting, but excludes packaging that amounts to manufacture under section 2(f) of the Central Excise Act or per First and Third Schedule notes. The gross amount charged for packaging services is chargeable, excluding cost of materials sold and separate freight; valuation follows section 67. Exemptions include packaging for self use, in house departments, services without consideration, retail point of sale packaging, gift wrapping, and specified supplies to goods transport agencies conditional on invoice and consignment details. Articles Service Tax Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=955