whether cutting and packing of textile material received is taxable under service tax

[Kiran A.]

Dear Sir,

We receive textile material from the manufacturer for job work i.e. cutting and packing. We receive the packing material also from the manufacturer. Kindly let me know whether this job work attracts service tax?

Thanks and regards,

Kiran

AI Summary

Job work exemption for textile processing: cutting and packing treated as intermediate production process and exempt from service tax.
Job work constituting an intermediate production process in relation to textile processing is exempt from service tax; where the manufacturer supplies textile inputs and packing material and the job worker performs cutting and packing, those operations will be exempt if they qualify as intermediate production processes linked to textile processing.