Exempts the taxable service in rel. to manuf. of Pharmaceuti

Last updated: 02 September 2009

 Notice Date : 01 September 2009

Exempts the taxable service , in relation to the manufacture of pharmaceutical products, medicines, perfumery, cosmetics or toilet preparations containing alcohol, which are charged to excise duty under Medicinal and Toilet Preparations (Excise Duties) Act, 1955

NOTIFICATION NO 32/2009– Service Tax

Dated: September 01, 2009

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service referred to in sub-clause (zzb) of clause (105) of section 65 of the Finance Act,1994, provided by any person, to a client as defined in clause (19) of Section 65 of the Finance Act,1994, in relation to the manufacture of pharmaceutical products, medicines, perfumery, cosmetics or toilet preparations containing alcohol, which are charged to excise duty under Medicinal and Toilet Preparations (Excise Duties) Act, 1955 from the whole of the service tax leviable thereon under section 66 of the said Finance Act.

[F.No.354/182/2009-TRU]

(Prashant Kumar)
Under Secretary to the Government of India

 

jyoti
Published in Service Tax
Source : ,




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