Exmpted service

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27 December 2012 Mega Notification no 25/2012 ST- Covered Textile Processing Service Exmpted
I want to know that in process of textile processing cutting, rolling, making a loom and their after packed. is it liable for service tax or Exmpted aswide notification no 25/2012


thanks
regards
praceen

27 December 2012 Carrying out an intermediate production process as job work in relation to printing or textile processing will exempt from service tax.

27 December 2012 The exemption is available in case of an intermediate production process as job work. Cutting, rolling, making a loom and packaging it is not just an intermediate process in my view point and should be liable for service tax.


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