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Whether applicable or not?

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(Querist)
27 April 2012 My Client has a business of printing, they are registered as manufacturer in VAT, whether service tax applicable or not?
Business in detail:
Printing of hoarding,Printing of sunboard,Printing of glass,material is of client & printing is done on it but designing is not done by the client,printing is done in customised way.
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
27 April 2012 Deepali,
If your client do the printing only then service tax is liable and if he himself purchase the vinyl/Flex and do the printing on the behalf of others then it woould be a sale invoice and only VAT/CST will be charged.
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