If a dealer provides printing of letter heads or visiting cards will it be considered as providing a service? Considering the circumstance that raw material of of the dealer himself. he merely accepts the design given to him, prints it and provides it to his client.
I am aware of the arguements saying that it is a sale of goods and that the above process amounts to "manufacture" and attracts levy of excise duty but I am not able to find any conclusive evidence for the same.
Also, what stand is to be taken from the point of view of reverse charge?
CAclubindia
