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of <h1>Service Tax Applicability for Apparel Exporters: Distinguishing Manpower Supply and Job Work Services in Garment Fabrication.</h1> The circular addresses the applicability of service tax on services received by apparel exporters for garment fabrication. It distinguishes between manpower supply services and job work services, emphasizing that the nature of the service depends on the specifics of each case. Manpower supply involves providing manpower under the recipient's control, while job work involves completing specific tasks like garment fabrication. The circular clarifies that job work services may fall under the negative list if they involve manufacturing processes subject to excise duties. The decision on service tax applicability should consider the contract terms and service nature.
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