Exempts the taxable service of manufacture or processing of alcoholic beverages - 39/2009 - Service Tax

Exemption for manufacture-or-processing service of alcoholic beverages reduces taxable value by inputs' value where no Cenvat credit is taken.

Exempts the taxable service of manufacture or processing of alcoholic beverages by allowing deduction from taxable value equal to the value of inputs (excluding capital goods), subject to conditions: no Cenvat credit taken, documentary proof specifying input value, and maintenance of separate accounts where the provider also manufactures on own account.