Printing on PVC amounts to production of Goods – Service Tax not payable

Decorative Sleeves Pvt Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad) Notification No. 14/2004-ST exempts production of goods on behalf of client and any service incidental or ancillary to production of goods. In the instant case, it is not in dispute that the appellants are printing on PVC material supplied by their clients. Printing may or may not amount to manufacture, but it cannot be denied the activity of printing is an activity of production. In these circumstances benefit of Notification No. 14/2004-ST, as amended cannot be denied to the appellant. It is notice that the impugned order hold...