SC: Advocate Must Protect Client Confidentiality Even after Client Turns Adversary || SC: Revenue Record Mutation Alone Cannot Defeat a Person’s Property Title || SC: SARFAESI Auction Valid Despite EMD Shortfall Where 25% Price Was Paid on Auction Day || SC: Extended GST Limitation under S.74 Requires Notice to Specify Fraud or Concealment || Allahabad HC Invalidates Key Provisions of Uttar Pradesh Tenancy Law || Delhi HC: Writ Courts Cannot Prescribe Method for Determining Property Tax || Bombay HC: ICC’s ‘No Sexual Element’ Finding Can Be Challenged under POSH Act || Rajasthan HC: Road Widening Demolition Requires Title Claims and Fair Hearing || Allahabad HC: Mere Presence or FIR Nomination is Insufficient for Conviction under Section 149 IPC || MP HC: Employment Secured Through Forged Records Gives No Right to Hold Public Office

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 :