https://www.taxtmi.com/circulars?id=54121 Classification between manpower supply and job work depends on contractual terms and factual scope: manpower supply places personnel under recipient control with charges tied to deployed labour, while job work assigns a specific fabrication task with provider accountability and per-piece valuation. Service tax exemption under the negative list applies only where the job work involves a process subject to excise duties. Determination of tax liability requires case-by-case examination of control, payment basis, accountability, place of work, and related contractual terms. en-us Tue, 15 Dec 2015 00:00:00 +0530 Wed, 16 Dec 2015 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54121 Classification between manpower supply and job work depends on contractual terms and factual scope: manpower supply places personnel under recipient control with charges tied to deployed labour, while job work assigns a specific fabrication task with provider accountability and per-piece valuation. Service tax exemption under the negative list applies only where the job work involves a process subject to excise duties. Determination of tax liability requires case-by-case examination of control, payment basis, accountability, place of work, and related contractual terms. Circulars Service Tax Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54121