Service tax on xerox shop

This query is : Open

Ganu (Querist)
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10 September 2012 Dear Sir,

Is service tax applicable on Xeroxing Shop, a pvt ltd company, which has a turnover of Rs 2 Crore.

I feel so it attracts under works contract but i'm not sure about this,

Please help me out????

Its Urgent??

CA Suresh Jain

CA Suresh Jain (Expert)
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11 September 2012 The xerox service is not a works contract service as per the revised definition of the "works contract"

This is not a trading of goods either.

This is a service where property in goods passes to the customer alongwith service provided.

It is a job of printing the matter provided by the customer. It requires an indepth study to establish whether in an intermediate process of production. If it can be so established it becomes a service exempted under clause 30(a) of notification 25/2012