Our Client is doing the job work of processing work on aluminium plates supplied by news paper industry.... The news sent by editorial department of news paper industry are transfered on aluminium plates and re-sent to news paper industry for printing....
whether the processing on aluminiim plates (supplied by news paper industry) attracts service tax .....
whether there is any notification with regards to exemption in doing the job work for news paper industry ......
Sir,
In this regard various notification for JOb work i.e. Notification No. 25/2012, Central Excise,
214/86 and Cenvat Credit Rule, 2014under 4(1)(a).
Plz ready vary carefully. All these notification regardingJob Work process and tghese rules clasfied that there are no Excise Duty leviedon such process.
Sir,
Cenvat Credit Rule, 2004 under rule, 4(5)(a) intead of 4(1)(a).
As per entry 30(a) of N/N-25/2012, carrying of intermediate producion process as job work in relation to printing is exempted.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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