TaxTMI 
TaxTMI 
Service Tax on Job work done by printing press.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ervice Tax on Job work done by printing press.<br> Query (Issue) Started By: - Suneet Singla Dated:- 29-1-2017 Last Reply Date:- 4-7-2017 Service Tax<br>Got 6 Replies<br>Service Tax<br>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 &....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... sir plz provide some case studies in support of this query. Reply By YAGAY AND SUN: The Reply: Such exemption is only available to intermediate production process only. 30. Carrying out an intermediate production process as job work in relation to - (a) agriculture, printing or textile processing; Reply By Suneet Singla: The Reply: Sir, kindly suggest some remedy from liability of service ta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....x on job work done by printing press in nature of pure labour. Reply By Ganeshan Kalyani: The Reply: Service tax is applicable. If the condition of the entry no 30A of mega exemption notification is satisfied then no service tax. Reply By KASTURI SETHI: The Reply: Suneet Singla Ji, Pl. go through carefully what I want to say. What I understand you are printing books, brochures, leaflets, boo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....klets, pamhlets, calendar, greeting cards, magazines, computer sheets etc. This type of printing amounts to manufacture and fall under Chapter 49 of Central Excise Tariff Act, 1985. These are excisable goods and Calendars, greeting or wedding cards are not exempted from CE duty. However, threshold exemption limit of ₹ 1.50 crore is available under SSI exemption. If I have assumed correctly, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....you are exempted from Service Tax as your activity is covered under Section 66 D (f) of the Finance Act which is extracted below:- "SECTION 66 D[(f) services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption;]" So better option for you is to resort to Section 66 D (f) (NEGATIVE LIST) rather than looking t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....owards Mega Exemption Serial No.30 (a) of Notification No.25/12-ST as amended. Do not think about Serial No.30(a) of Notification No.25/12-ST Reply By YAGAY AND SUN: The Reply: We endorse the view of Sethi Sir. Reply By Johit Gambhir: The Reply: Sir Kindly Suggest I make medicines boxes for pharma manufacturers, in this process I purchase paper / paperboard get it printed from different pri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nters then i laminate / die cut / paste the box myself and supply to pharma manufacturers. my query is how i should pay tax (only Printing Job) to my printers & which tax should i claim after finalizing the goods our last year turnover was approx 1.5 crore thanks<br> Discussion Forum - Knowledge Sharing ....