I have a small query

1)Job work in the form of Electroplating is done by the Assessee

2) Raw Material is supplied by the Manufactrure

3) Work of Electroplating is done on that goods  by Assessee.

4) thereafter goods are despatched in disassembled form to the Manufacturer

5)on " dispatch/Sale " which tax should be levied?

" electroplating  is exempt under negative list of service tax,,

Is VAT /CST is applicable?