15 December 2013
As per my view ,printing press owner need NOT pay service tax. Firstly,Printed paper is an excisable good.Any process which leads to production or manufacture of goods is outside the perview of service tax as the same is covered under excise. Secondly,even if the printing press undertakes the printing job-work ,the same is specifically excluded by notification 25/2012,serial no.30 which reads as As per the entry No. 30 (a) — “carrying out an intermediate production process as job work in relation to agriculture, printing or textile processing is exempt from service tax
CAclubindia
