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of <h1>Service Tax Exemption for Alcohol-Based Pharma and Cosmetic Manufacturing Rescinded by Notification No. 34/2012</h1> Notification No. 32/2009, dated September 1, 2009, issued by the Central Government under the Finance Act, 1994, exempts certain taxable services from service tax. These services, provided by any person to a client, relate to the manufacture of pharmaceutical products, medicines, perfumery, cosmetics, or toilet preparations containing alcohol. These products are subject to excise duty under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. This exemption was later rescinded by Notification No. 34/2012 on June 20, 2012.
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