2015 (12) TMI 1219

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..... Per D N Panda It is submission on behalf of the appellant that it availed services of the foreign commission agent to arrange customers, books orders, liaison with customers for designing, approval of proofs, co-ordinate with customers, help in providing other sales services for execution of the contract for printing of security documents and papers belonging to foreign governments. Such a servic .....

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..... (19) of the Finance Act, 1994, but with the rider that service of the nature appearing therein should be provided in relation to agriculture, printing, textile processing or education to claim service tax exemption. It appears to the commonsense that printing industry is envisaged to enjoy tax exemption when if that is labour intensive without being highly sophisticated or mechanized. However, we .....

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