Service tax in printing

Mere printing job as per the order of customer is not liable to service tax . However, if the work involves design , drawing, printing of advertisement materials, service tax liability may arise( Zodiac Advertiers, Kerala High court). Design and drawing as such is a taxable activity.

i have a query

is a commission agent (lorry commission) liable to collect service tax

Printing by Job Worker is exempted vide Mega Exemption N/N-25/2012. So no service tax.