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St on print media

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10 April 2014 please let me know regarding service tax on print media
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Annu Agarwal

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Annu Agarwal (Expert)
11 April 2014 Print media means newspaper,magazines etc.

As per the Section 66D of negative list
-Clause f-any process amounting to manufacture or production of goods is exempt from service tax.Printing work are covered under chapter 48 & chapter 49 of the first schedule to the Central Excise tariff act and therefore no service tax applicable.

Clause g of negative list exempts selling of space or time slots for advertisement in print media.

Also entry no 17 and 30 (a) of the Meg a Exemption notification 26/2012 provides exemption to print media.
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