Applicablity of service tax and work contract tax
This query is : Open
29 August 2012
we are sending paper under challan in terms of rule 4(5)(a) of cenvat credit Rules 2004 for printing of Ream Labels to various Job Workers. labels are printed by job workers using their printing ink.
the printed lables and the waste paper arising during printing are sent to us under cover of challan issued in this regard. the printed labels are used captively.
No separate charge is claimed in the bill towards cost of printing ink and printing charge.
whether the above job works are coming under the category of works contract ? if yes, whether service tax is payable under Reverse charge mechanism by service tax?
the printed lables and the waste paper arising during printing are sent to us under cover of challan issued in this regard. the printed labels are used captively.
No separate charge is claimed in the bill towards cost of printing ink and printing charge.
whether the above job works are coming under the category of works contract ? if yes, whether service tax is payable under Reverse charge mechanism by service tax?
CA Suresh Jain
(Expert)
29 August 2012
Dear Mr.Sridhar, the printing word is not a Works contract as per the new definition of works contract.
Secondly printing is exempted from service tax as per Mega exemption notification 25/2012-st dated 20.06.2012
sureshjain.nj@gmail.com
Secondly printing is exempted from service tax as per Mega exemption notification 25/2012-st dated 20.06.2012
sureshjain.nj@gmail.com
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