Applicablity of service tax

This query is : Resolved

pawan (Querist)
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27 October 2014 SIR A CLIENT HAVE PRINTING PRESS BUSINESS.
JUST TAKE SOFT COPY OF PHOTOS IN PAN DRIVE FROM PHOTOGRAPHER AND PRINT THEM AS WELL AS BINDING THEREOF USING OWN PAPER AND LAMINATION MATERIAL ETC. TURNOVER OF THIS BUSINESS IS AROUND TO 5.00 CRORE.
NOW I WANT TO KNOW WHETHER SERVICES TAX WILL BE APPLICABLE OR NOT ALSO PRESCRIBE THE APPLICABLITY OF VAT.

ITS VERY URGENT SIR
THANKING YOU

CA. Srinath C

CA. Srinath C (Expert)
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27 October 2014 As per Notification No:25/2012 of Service Tax
Printing is exempted from Service Tax U/s: 66B of the Act in point no: 30 as below
" Carrying out an intermediate production process as job work in relation to -
(a) agriculture, printing or textile processing;
(b) cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act ,1985 (5 of 1986);
(c) any goods on which appropriate duty is payable by the principal manufacturer; or
(d) processes of electroplating, zinc plating, anodizing, heat treatment, powder coating, painting including spray painting or auto black, during the course of manufacture of parts of cycles or sewing machines upto an aggregate value of taxable service of the specified processes of one hundred and fifty lakh rupees in a financial year subject to the condition that such aggregate value had not exceeded one hundred and fifty lakh rupees during the preceding financial year;