Jobwork

 

Query

 

The Assessee is a News Paper publishing Company and prints and sale its own newspaper.

It has spare printing capacity and at times does printing of News Papers as Job work (above Rs. 10 Lacs) for other small newspaper vendors / Other Publishers.

1.     Whether the assessee is liable to charge Service Tax on this Job work?

2.     Whether considering the notification No-8/2005, it would be liable to charge Service Tax?

3.     Whether this job work of printing can get Service Tax exemption considering the Notification no-14/2004?

 

Please advice.

Replies (2)

1. It attract Service Tax.

2. Notification 8/2005 is not applicable as principal manufacturer is not paying Central Excise duty.

3. Benefit under notification 14/2004 is available.

This service atracts Service tax.  I agree with mr rajesh kumar.

 

rengaraj r.k

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