My Friend is having printing business (proprietorship firm) but not having his own printing press.

He buys the material on behalf of his client (e.g visiting card, papers etc) send the same to printing press along with designing. Collect the printed material, pack the same and deliver to his client.

He also provide stationery items on bulk basis and gift items after printing. ( Provide Dairies, Pens with the name of client on it).

Now my question is whether he is require to get Service tax registration or sale tax registration if his gross receipt from his entire business exceed Rs 10 lacs.

Dear Astha,

In our opinion, Sales tax shall be applicable on this business. 

Kind Regards
TaxReply.com

In my opinion, service tax will be applicable assuming that the business man charges his fees and actual charges as reimbursement separately.

CA. Brijesh Baranwal

Mobile-9312412020

IN MY OPINION BOTH NO. ARE REQUIRED FIRSTLY SERVICE TAX NO. BECAUSE TURNOVER EXCEED 10L BUT WHEN TURNOVER EXCEED 20L THEN VAT NO.IS REQUIRED. CHARGING FOR DESIGING ETC. IS A SERVICE CHARGES AND SALE OF GIFT ITEMS ETC. IS SALE OF GOODS.