Service Tax Applicable on Printing Charges: Exemption under S.No. 30 of Notification 25/2012-ST Not Available

Chhattisgarh Samvad Vs Principal Commissioner (CESTAT Delhi)

Conclusion: Demand of service tax on selling of space for advertisements was payable only after 2014 and according to assessee, the entire demand under this head was for the period before 2014. The demand was accordingly set aside subject to verification by the Commissioner. Service tax on service charges on printing collected in the post negative list was upheld.

Held: Assessee was created as an associate organization of the Department of Public Relations, Government of Chhattisga

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