Taxability under service tax - category, Service Tax

[madhavvan n]

Company is engaged inprinting of posters stickers leaflets brochures annual reports calendars directories technical manual and stationery work whether above activity is taxable service and under which category Company charges vat and it is supplying the finished items as described above on the same transactioon will vat and service tax apply

Posts / Replies

[Rama Krishana]

The services in question are in the nature of business auxiliary service or alternatively in the nature of supply of goods as per the specification of the customer. This issue controversial in excise too. Since the most likely taxable cattery in the service tax is the "business auxiliary service" the same has been exempted from this category by notification no. 14/04. Therefore, in my view on this transaction, service tax should not be applicable on the activity in question.