https://www.taxtmi.com/forum/issue?id=111227 The central dispute is whether Article Processing Charges are a taxable service or an exempt manufacturing activity: one view treats the publisher's editing and publication facilitation as a taxable service, while the opposing view treats publication and supply of copies/reprints as a process amounting to manufacture or production of goods falling within the negative list; respondents also identify possible service-export and small-turnover exemptions if the charges are treated as services. en-us Mon, 12 Dec 2016 15:26:36 +0530 Thu, 23 Jan 2025 15:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111227 The central dispute is whether Article Processing Charges are a taxable service or an exempt manufacturing activity: one view treats the publisher's editing and publication facilitation as a taxable service, while the opposing view treats publication and supply of copies/reprints as a process amounting to manufacture or production of goods falling within the negative list; respondents also identify possible service-export and small-turnover exemptions if the charges are treated as services. Discussion-Forum Service Tax Mon, 12 Dec 2016 15:26:36 +0530 https://www.taxtmi.com/forum/issue?id=111227