Notification No. 32/2009-Service Tax

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

New Delhi, the 1
st September, 2009.


Notification No. 32/2009-Service Tax

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the

Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central

Government, on being satisfied that it is necessary in the public interest so to do, hereby

exempts the taxable service referred to in sub-clause (zzb) of clause (105) of section 65 of the

Finance Act,1994, provided by any person, to a client as defined in clause (19) of Section 65

of the Finance Act,1994, in relation to the manufacture of pharmaceutical products,

medicines, perfumery, cosmetics or toilet preparations containing alcohol, which are charged

to excise duty under Medicinal and Toilet Preparations (Excise Duties) Act, 1955 from the

whole of the service tax leviable thereon under section 66 of the said Finance Act.

[F.No.354/182/2009-TRU]

(Prashant Kumar)

Under Secretary to the Government of India
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