Service Tax on Printing Sarees

[Chetan Manek]

Dear All,

I want to ask hereby that whether Service Tax is applicable on Printing of Sarees?? which is only Intermediate Job Work Does no amount to Manufacture....Raw Sarees was provided by service receiver..

AI Summary

Debate on Service Tax Exemption for Saree Printing as Intermediate Job Work, Citing Notification No. 25/2012-Service Tax. A query was raised about the applicability of service tax on the printing of sarees, which is considered intermediate job work and not manufacturing. One participant cited Notification No. 25/2012-Service Tax, indicating the activity is exempt from service tax. Another participant questioned whether the process amounts to manufacturing, referencing the Central Excise Tariff Act. Further clarification was provided, noting changes in service tax applicability before and after specific dates, emphasizing that no service tax was payable on such activities regardless of whether they amounted to manufacturing. The discussion concluded with a reminder that these views should not be taken as professional advice.