Service Tax Not leviable on Printing of Advertisement Content on PVC Material as it Amounts to ‘Manufacture’: CESTAT [Read Order]

By Taxscan Team - On October 12, 2022 3:22 pm - 2 mins read
Service Tax - Printing - vertisement Content - PVC Material - Manufacture - CESTAT - TAXSCAN

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad bench has held that the activity of printing of advertisement content on PVC materials amounts to “manufacture”, and therefore, service tax is not leviable. The respondent-assessee, Macro Media Digital Imaging Pvt. Ltd is engaged in the business of “wide format printing”. It has no role…

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