https://www.taxtmi.com/forum/issue?id=111682 Dispute whether contract stitching for a garment manufacturer-exporter attracts service tax under reverse charge hinges on characterisation: if the contractor supplies manpower, reverse charge applies to the manufacturer; if stitching is an incidental process of manufacture under the Central Excise definition, it is not a taxable service. Additionally, where excise duty is paid on finished goods or goods are exported (treated as duty-paid), service tax liability against the manufacturer is negated; allocation of levy and registration between brand owner and job-worker follows specific excise instructions and notifications. en-us Thu, 23 Mar 2017 12:34:38 +0530 Thu, 23 Jan 2025 15:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111682 Dispute whether contract stitching for a garment manufacturer-exporter attracts service tax under reverse charge hinges on characterisation: if the contractor supplies manpower, reverse charge applies to the manufacturer; if stitching is an incidental process of manufacture under the Central Excise definition, it is not a taxable service. Additionally, where excise duty is paid on finished goods or goods are exported (treated as duty-paid), service tax liability against the manufacturer is negated; allocation of levy and registration between brand owner and job-worker follows specific excise instructions and notifications. Discussion-Forum Service Tax Thu, 23 Mar 2017 12:34:38 +0530 https://www.taxtmi.com/forum/issue?id=111682