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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Printing and preparation of flex boards and subsequent delivery ...

Service Tax

February 28, 2017

Printing and preparation of flex boards and subsequent delivery and mounting it in the required premises - whether the activity amounts to taxable activity under the category of advertising agency service or not? - Held No - AT

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  1. Classification of supply - supply of goods or supply of services - supply of print on flex - Immaterial of the fact that whether the content is supplied by the customer...

  2. Classification of goods - assembly of various bought-out electrical items and accessories - The process of mounting two components/items on the wooden or plastic board...

  3. BAS - the appellant/assessee had entered into an agreement with BSNL company to provide printing services of the telephone bills in their premises - such activity cannot...

  4. Classification of supply - activity of building and fabricating of Tipper Body and mounting the same by the applicant on the chassis - If the activity of fabrication and...

  5. Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry

  6. Classification of goods - printed paper boards (wrappers) - classifiable as ‘products of printing industry’ under SH 4901.90 - AT

  7. Classification of documents - Secured Printing and Delivery of Pattadar Passbook cum Title Deed - the Tile deed and Passbook qualify to be classified under CHSN 4820 and...

  8. Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the...

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