Service tax exemption for manufacturers of cycle and sewing machine parts subject to aggregate value limits, specified processes, and accounting conditions. Exemption applies to taxable services in relation to specified processes in manufacture of parts of cycles or sewing machines where the aggregate value of such taxable services provided by a service provider does not exceed a prescribed threshold for the preceding financial year; exemption is restricted to the first clearances made on or after the first day of April in any financial year; providers who also manufacture dutiable goods must maintain separate accounts of receipt, production and clearance of exempted and dutiable goods and services; specified processes include electroplating, zinc plating, anodizing, heat treatment, powder coating, painting and auto black.