CBEC vide its Circular No.190/9/2015-Service Tax dated 15-12-2015 [ F.No.354/153/2014-TRU ] clarified that the services received by garments exporters from third party for job work is involving a process amounting to manufacture or production of goods, and thus would fall under negative list [section 66D (f)] and hence would not attract service tax. The job work involves a process on which duties of excise are leviable under section 3 of the Central Excise Act, 1944, it would be covered under negative list in terms of Section 66D(f) read with section 65B (40) of the Finance Act, 1994.
