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Service tax or excise on printing press

rittun (ca) (35 Points)

24 December 2013

my firm having printing press. and it print newpaper on behalf of newpapaer agency and paper is also provide by agency.

and my firm also work independentlly to print differnet advertising material.

now my question is i am liable for service tax or excise tax? is yes then on which part of service?and what rate is applicable on me.

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3 Replies

Dhruvi N suthar (Account Executive) (303 Points)
Replied 24 December 2013

If your client is providing a paper & you have to print what they want it is a kind of contract sec 194c would be applicable Tds on works contarct (1% in case of Individual & Huf & 2% in other case)

& in another case you are manufaurer along with distinct name,character & use would result into applicabilty of Excise Duty.

Dilip Darji (392 Points)
Replied 24 December 2013

Dear Sir.

The question is whether Service Tax will be leviable and at what rate. As long as you are printing on a paper supplied to you, it will be treated as labour job and you are required to pay Service Tax @ 12.36 %, subject to the exemption limit of SSI.

To the extent of independing printing work done by yopur firm, you shall be liable to Excise Duty @ 12.36 %, subject to exemption limit of SSI.