https://www.taxtmi.com/article/detailed?id=578 Exemption applies to business-auxiliary services in relation to specified processes - electroplating, zinc plating, anodizing, heat treatment, powder coating and painting - carried out during manufacture of parts of cycles and sewing machines. The relief is conditional on turnover ceilings for aggregate taxable value, restriction to first clearances in a financial year with a separate limit for the remaining part of the year, and mandatory separate accounts where both exempted and dutiable processes are undertaken. Processes treated as manufacture for Central Excise and sales of processed parts are outside this exemption. en-us Sat, 28 Nov 2009 00:00:00 +0530 Sat, 28 Nov 2009 01:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=578 Exemption applies to business-auxiliary services in relation to specified processes - electroplating, zinc plating, anodizing, heat treatment, powder coating and painting - carried out during manufacture of parts of cycles and sewing machines. The relief is conditional on turnover ceilings for aggregate taxable value, restriction to first clearances in a financial year with a separate limit for the remaining part of the year, and mandatory separate accounts where both exempted and dutiable processes are undertaken. Processes treated as manufacture for Central Excise and sales of processed parts are outside this exemption. Articles Service Tax Sat, 28 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=578