Supreme Court: Drug Users are Victims and Focus Must Be on Breaking the Supply Chain || Supreme Court: Non-Signatories May Join Arbitration When the Dispute Affects Their Rights || Delhi HC: Homemaker’s Services Cannot Be Ignored in Compensation Due to Age || Kerala High Court Directs Photos and Videos of Illegal Vehicle Modifications in Accident Reports || Madras HC: Property Acquired by Catholic Priests Belongs to the Religious Society || Delhi HC: Pre-Marital Disability Cannot Be Used to Avoid Maintenance to Wife and Child || Allahabad HC: Religious Freedom Does Not Confer a Right to a Specific Plot for Cemetery || Allahabad HC: Dissatisfaction With Police Probe Alone Cannot Prove Wilful Neglect under SC/ST Act || Kerala HC: Teachers Cannot Face Criminal Action for Trivial Classroom Discipline Measures || Supreme Court: Past Ad Hoc Service Counts for Pension, Not Seniority Against Direct Recruits

Tax on services received by apparel exporters in fabrication of garments- (Ministry of Finance ) (15 Dec 2015)

MANU/DSTX/0040/2015

Service Tax

The Ministry of Finance has sought to clarify ambiguities regarding the applicability of service tax on services received by an apparel exporter from third parties for job work. It notes that manpower supply service is distinct from the service of job work, in that the former involves providing manpower temporarily under effective control of the service recipient. The exact nature of service would be determined from on the facts of every case; however, it provided a list of common contractual terms that are included in respect of outsourced services.

Tags : SERVICE TAX APPAREL EXPORT RECEIPT

Share :