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of <h1>Government Amends Service Tax Rules to Exempt Business Auxiliary Services for Cycle and Sewing Machine Parts Production</h1> The Central Government has amended the notification No. 1/2006-Service Tax, dated March 1, 2006, to grant an exemption for Business Auxiliary Services related to the production or processing of parts and accessories used in manufacturing cycles, cycle rickshaws, and hand-operated sewing machines. This amendment, effective from June 2, 2006, includes a new entry in the notification table, specifying that the gross amount charged from clients includes the cost of inputs and input services, regardless of whether these are supplied by the client. This decision was made under the Finance Act, 1994, in the public interest.
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