Exempt Services in relation to the manufacture of pharmaceutical products, medicines, perfumery, cosmetics or toilet preparations containing alcohol - 32/2009 - Service Tax
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Service tax exemption for services linked to manufacture of alcoholic pharmaceutical and cosmetic preparations, removing the tax levy on those services. The notification exempts from service tax services provided to a client in relation to the manufacture of pharmaceutical products, medicines, perfumery, cosmetics or toilet preparations containing alcohol that are charged to excise duty under the Medicinal and Toilet Preparations excise regime, removing the whole of the service tax leviable on those services; the exemption was subsequently rescinded by a later notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax exemption for services linked to manufacture of alcoholic pharmaceutical and cosmetic preparations, removing the tax levy on those services.
The notification exempts from service tax services provided to a client in relation to the manufacture of pharmaceutical products, medicines, perfumery, cosmetics or toilet preparations containing alcohol that are charged to excise duty under the Medicinal and Toilet Preparations excise regime, removing the whole of the service tax leviable on those services; the exemption was subsequently rescinded by a later notification.
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