Applicability of service tax on printing of letter heads,vc

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?

Replies (2)

In my view i.e only Sale then applicable Vat/Sales-Tax & Excise applicale. Further clerify your own status i.e. prop./partner/com. etc.

 

Originally posted by : Harendra Kumar
In my view i.e only Sale then applicable Vat/Sales-Tax & Excise applicale. Further clerify your own status i.e. prop./partner/com. etc.

 

Will there be a difference because of status? if yes, what would be the position for a pvt ltd company?

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