Activity of digital offset & offset printing amounts to manufacture – Service Tax not payable

SRK Creative Pvt Ltd Vs Commissioner Central Tax & GST (CESTAT Mumbai)

The department had challenged the order passed by Tribunal, Mumbai wherein, the tribunal, inter alia, held that the activity of digital offset and offset printing amounts to manufacture and the same is classifiable under heading chapter 4911 of the Central Excise Tariff. Therefore, no service tax would be payable on such activity. The contention of the department/ revenue that the activity undertaken by the assessee in relation to “digital offset printing” was a service leviable to service tax under the category of “photography services” both prior and post introduction of negative list regime came to be negated.

FULL TEXT OF THE CESTAT MUMBAI ORDER

This appeal is directed against Order-in-Original No. 69/ SKV-50/ MUMECGST/ 2018-19 dated 13.03.2019 passed by the Commissioner Central Tax and GST, Thane. By the impugned order Commissioner (Appeal) has held as follow:

“6.1 In view of above findings I

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