SC: Filing a False FIR Alone does not Amount to Abetment of Suicide || SC: Police Cannot Probe Offences under Pre-Conception & Pre-Natal Diagnostic Techniques Act || SC: UP Gangsters Act Creates no Offence, Perpetuates Violence against Citizens || SC: Caste Abuse in Private Space without Public Presence is not SC/ST Act Offence || SC Reduces Judicial Service Practice Norm to 1 Year; Mandates Training & Clerkship || SC: Wife’s Income does not Reduce Father’s Duty to Maintain Children || SC: Government Cannot Revisit PSC Eligibility Decision When Service Rules Make it Final || Allahabad HC: S.34 IPC Applies if Co-Accused Shares a ‘Functional Relationship’ with Offence || P&H High Court: PSC Cannot Introduce Minimum Interview Marks After Medical Faculty Selection Begins || MP HC: Comprehensive Insurance Doesn't Mean Unlimited Passenger Liability Without Terms

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 :