Is sale tax & service tax is applicable on job work(welding job work)

Hello Sir, My client is doing job work. (welding Job work) He receive material from manufacture and sometime purchase from market as per specification of manufacture then do welding Process & other work and send them to manufacture. He receive his job work charges from manufacture. My queries are 1) Is there any excise duty liability on my client or excise duty liability on manufacturer. 2) Is there any service tax liability? If yes then who will collect the service tax and on what amount? 3)Is there any Sale tax liability applicable on my client ? If yes what amount are applicable on Job work Charges..