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of <h1>Govt. Grants Service Tax Exemption for Cycle and Sewing Machine Parts Manufacturing, Later Rescinded by Notification No. 34/2012.</h1> The Central Government issued Notification No. 42/2009, granting service tax exemptions to manufacturers involved in specific processes related to the production of parts for cycles or sewing machines. These processes include electroplating, zinc plating, anodizing, heat treatment, powder coating, and painting. The exemption applies if the aggregate value of taxable services does not exceed INR 150 lakhs in the preceding financial year, and is limited to clearances up to INR 150 lakhs from April 1 of any financial year. Separate accounts must be maintained for exempted and dutiable goods and services. This notification was later rescinded by Notification No. 34/2012.
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