Service Received by apparel exporters in relation to fabrication of garments of Job worker

Here, Person doing fabrication is service receiver

And

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.