No service tax on printing of advertisement content on PVC Material as it amounted to ‘Manufacture’

Commissioner of Central Excise Vs Macro Media Digital Imaging Pvt. Ltd.  (CESTAT Hyderabad) Conclusion:  There would be difference if a person was engaged in proving any service connected with the making or preparation of the advertisement and a case where a person merely complied with the instruction of the clients for printing the contents supplied by the client thus, the activity of printing of advertisement content on PVC materials amounted to “manufacture”, and therefore, service tax was not leviable. Held: The issue that arose for consideration was whether the activity of “wide f...