Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Exemption from service tax - Job work - printing of PVC film/ ...


Exemption Granted: Printing on PVC Films Considered Production, Not Manufacturing, Qualifies for Service Tax Exemption.

May 16, 2023

Case Laws     Service Tax     AT

Exemption from service tax - Job work - printing of PVC film/ sheets - Manufacturing activity vs Processing of goods - It is to be seen that the activity of production of goods is different from the activity of manufacture. The notification not only covers the activity of production of goods but also any activity incidental or ancillary to production of goods. In this circumstances the activity of printing on PVC done by the appellant can be considered to be activity of production of goods. - AT

View Source

 


 

You may also like:

  1. Manufacture - activity of printing of plain PVC sheet - on the bought out manufactured PVC sheet mere printing activity will not amount to manufacture - the printing of...

  2. Manufacture - process of manufacture of printed plastic pouches and printed laminated plastic films, out of films purchased from the market - printed laminated poly...

  3. “Manufacture or production of goods” – an exemption or a litigation in negative list - Article

  4. Manufacture - products which emerge after printing on paper, polyethylene coated paper and on PVC films - the products should be treated as products of printing industry...

  5. CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...

  6. Classification of goods - the product “printed PVC film” is classifiable under Chapter 490190 chargeable to nil rate of duty. - AT

  7. Classification of supply - supply of services or supply of goods - composite supply or not - principal supply or not - transaction of printing of content provided by the...

  8. Cenvat Credit - the activity of printing/laminating of BOPP films which were used as laminated wrapper for packing of biscuits by the appellant shall amount to...

  9. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

  10. Whether by adopting the process of edge cutting of the tubular form of PVC film, the appellant can be said to have undertaken the process of manufacture - Held no - AT

  11. Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central...

  12. Classification of supply - Printing of contents on Poly Vinyl Chloride (PVC) banners - supply of goods or not - The transaction of printing of content provided by the...

  13. Process amounting to manufacture - once it is held that PVC sheets cleared by Thane unit was a final product and activity of cutting/slitting and printing carried out at...

  14. CENVAT credit - input services viz. advertisement, DVD film production, campaigning in electronic and print media etc. which were used for collecting capital through IPO...

  15. Classification of FOIL - PVC foils versus PVC films - heading 3920.11 and 3920.12 read with chapter notes - rate of duty / benefit of exemption - Revenue has not given...

 

Quick Updates:Latest Updates