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    <title>Fabrication services provided to exporter</title>
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    <description>Service tax exposure depends on whether only services are supplied or goods are also provided. Processes of manufacture are likely not liable to service tax and ready-made garments are exempt under central excise, so pure fabrication services may not attract service tax. If goods are supplied in a works contract, minor items (such as thread or buttons) may not make the transaction liable, but a substantial goods component will render the value attributable to the transfer of property in goods chargeable.</description>
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      <description>Service tax exposure depends on whether only services are supplied or goods are also provided. Processes of manufacture are likely not liable to service tax and ready-made garments are exempt under central excise, so pure fabrication services may not attract service tax. If goods are supplied in a works contract, minor items (such as thread or buttons) may not make the transaction liable, but a substantial goods component will render the value attributable to the transfer of property in goods chargeable.</description>
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      <law>VAT / Sales Tax</law>
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