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

Exemption for intermediate job-work printing: such services are not subject to service tax even if constituting manufacture.
Applicability of service tax to saree-printing job work depends on whether printing constitutes manufacture under excise tariff notes and on the wording of the mega exemption notification; one position treats printing on dress material as manufacture, while the prevailing interpretation of the exemption entries indicates such intermediate job-work in printing/textile processing is exempt and therefore not taxable regardless of manufacture characterisation.