Here, Person doing fabrication is service receiver


Exporter is service receiver

There can be 2 cases

  1. Service is in nature of supply of labor
    It means Service Provider only provided labor which works as per direction of exporter
    In this case, Service is covered in Manpower service and taxable
    Note :- In Manpower service, Reverse charge is applicable if Service provider is a Non Co and Service Receiver is a Company
  2. Service is in nature of supply of Job worker
    In this case, Service Provider is responsible for whole work and service receiver is not concerned about the labor
    In this case, excise will be charged and not service tax.


  1. Indirect Tax
  2. Amendments Indirect Tax for May 2017 Exams

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.