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    <title>whether cutting and packing of textile material is an intermediate process or not?</title>
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    <description>Whether cutting and packing of textile material is an intermediate production process is contested: one view treats activities done by or attributable to the principal manufacturer as intermediate processes eligible for the exemption, while the competing view-relying on tariff Section and Chapter Notes-finds cutting and packing do not amount to manufacture, cannot be treated as textile processing, and are liable to service tax when performed as job work.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=109019</link>
      <description>Whether cutting and packing of textile material is an intermediate production process is contested: one view treats activities done by or attributable to the principal manufacturer as intermediate processes eligible for the exemption, while the competing view-relying on tariff Section and Chapter Notes-finds cutting and packing do not amount to manufacture, cannot be treated as textile processing, and are liable to service tax when performed as job work.</description>
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