𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗝𝗼𝗯 𝗪𝗼𝗿𝗸 𝗖𝗵𝗮𝗿𝗴𝗲𝘀 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Printing, whether or not it amounts to manufacture, qualifies as production and is exempt from service tax under Notification No. 14/2004-ST."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Decorative Sleeves Pvt Ltd 𝗜𝘀𝘀𝘂𝗲: Whether job work charges for printing on PVC films are taxable as "Business Auxiliary Service"? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant performed printing on PVC films supplied by clients and collected job charges. The department sought to classify these charges under "Business Auxiliary Service" and denied the benefit of Notification No. 14/2004-ST.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that Notification No. 14/2004-ST exempts services related to the production of goods, including ancillary activities. Printing on PVC films qualifies as production, making it eligible for the exemption. The appeal was allowed, and the service tax demand was set aside.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Decorative Sleeves Pvt Ltd vs. C.C.E. & S.T.-Vadodara-II 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 11138 of 2013-DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 03 May 2023 📜 This ruling confirms that printing services incidental to production are exempt from service tax under Notification No. 14/2004-ST.