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Service tax on labour charges (jewellry )

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(Querist)
30 January 2014 Is service tax applicable to artisans? our business is to making of gold ornaments (only Labour work) from raw gold which is supplied by manufacturer under new service tax rules 2012 is there any notification for it?
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Neljo Davis ACA

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Neljo Davis ACA (Expert)
30 January 2014 Sl. No 30 of mega exemption notification (NOTIFICATION NO. 25/2012-ST, DATED 20-6-2012) exempts services of carrying out an intermediate production process as job work in relation to
(b) cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act ,1985.
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