NCLT: Suspended Directors Who are Prospective Resolution Applicants Cann’t Access Valuation Reports || Supreme Court Clarifies Test For Granting Bail to Accused Added at Trial under Section 319 CrPC || SC: Fresh Notification For Vijayawada ACB Police Station not Required After AP Bifurcation || SC: Studying in a Government Institute Does Not Create an Automatic Right to a Government Job || NCLT Mumbai: CIRP Claims Cannot Invoke the 12-Year Limitation Period For Enforcing Mortgage Rights || NCLAT: Misnaming Guarantor as 'Director' in SARFAESI Notice Doesn't Void Guarantee Invocation || Jharkhand HC: Mere Breach of Compromise Terms by an Accused Does Not Justify Bail Cancellation || Cal HC: Banks Cannot Freeze a Company's Accounts Solely Due To ROC Labeling a 'Management Dispute' || Rajasthan HC: Father’s Rape of His Daughter Transcends Ordinary Crime; Victim’s Testimony Suffices || Delhi HC: Judge Who Reserved Judgment Must Deliver Verdict Despite Transfer; Successor Can't Rehear

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 :