Supreme Court: Registered Sale Deed Carries Strong Presumption of Genuineness || SC: Registry Cannot Intrude Into Judiciary’s Exclusive Domain By Questioning Why a Party is Impleaded || Calcutta HC: Third-Party Suits in a Deity’s Name are Allowed Only When The Sebait Loses Authority || Madras HC: Encroachment on a Public Street Cannot be Allowed Even If It Has a Religious Character || Karnataka HC: Bike Taxi Business Protected under Article 19(1)(G); State Can Regulate But Not Ban || Allahabad HC: Not Specifying Arrest Grounds in Memo is Dereliction; Erring Cops Must be Suspended || Del. HC Stresses Mandatory Legal Assistance to Preserve Fairness and Integrity of Criminal Trials || Supreme Court: Delhi High Court Ruling upheld on Taekwondo National Sports Federation Recognition || SC: Blockchain-Based Digitisation of Land Records Necessary to Reduce Property Document Litigation || Supreme Court to NCLT : Limit Power to Decide Intellectual Property Title Disputes under IBC

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 :