Book printing as manufacture falls outside service tax, while return discrepancies alone cannot establish a taxable service.

Book printing as manufacture falls outside service tax, while return discrepancies alone cannot establish a taxable service. https://www.taxtmi.com/highlights?id=105872 Book printing that amounts to manufacture or production under the Central Excise Act falls within the service-tax negative list where the process is one on which excise duty is leviable, even if printed books carry a nil tariff rate. A discrepancy between Form 26AS and ST-3 returns alone does not establish a taxable service; the Department must identify the untaxed transaction and establish the elements of a taxable service. Invocation of the extended limitation period requires a positive act of evasion. en-us Fri, 06 Nov 2026 09:23:42 +0530 Fri, 06 Nov 2026 09:23:42 +0530 TaxTMI RSS Generator Book printing as manufacture falls outside service tax, while return discrepancies alone cannot establish a taxable service. https://www.taxtmi.com/highlights?id=105872 Book printing that amounts to manufacture or production under the Central Excise Act falls within the service-tax negative list where the process is one on which excise duty is leviable, even if printed books carry a nil tariff rate. A discrepancy between Form 26AS and ST-3 returns alone does not establish a taxable service; the Department must identify the untaxed transaction and establish the elements of a taxable service. Invocation of the extended limitation period requires a positive act of evasion. Highlights Service Tax Fri, 06 Nov 2026 09:23:42 +0530 https://www.taxtmi.com/highlights?id=105872