Service Tax Relaxation on Business Auxiliary Services for 22 Days,
During September 2009
[Service Tax Notification No. 43 dated 2nd
December 2009]
Whereas the Central
Government is satisfied that a practice was generally prevalent regarding levy of
service tax (including non-levy thereof), under section 66 of the Finance Act,
1994 ( 32 of 1994) (hereinafter referred to as the Finance Act), on taxable
service namely ‘business auxiliary services’ specified in sub-clause (zzb) of clause 105 of section 65 of the Finance Act
provided by a person (hereinafter called the ‘service provider’) to any other
person (hereinafter called the ‘service receiver’) during the course of
manufacture or processing of alcoholic beverages by the service provider, for
or on behalf of the service receiver, and that such services being a taxable
service were liable to service tax under the said sub-clause (zzb) of clause 105 of section 65 of the Finance Act with
effect from 1 st day of September 2009, which was not
being levied according to the said
practice during the period commencing from the 1 st
day of September, 2009 and ending with the 22nd day of September, 2009;
Now, therefore, in exercise
of the powers conferred by section 11 C of the Central Excise Act, 1944 (1 of 1944),
read with section 83 of the Finance Act, the Central government hereby directs
that the service tax payable on the said taxable service, namely ‘business
auxiliary service’ provided by the service provider to the service receiver,
during the course of manufacture or processing of alcoholic beverages by the
service provider, for or on behalf of the service receiver, which was not being
levied in accordance with the said practice, shall not be required to be paid
in respect of such business auxiliary service
provided during the aforesaid period.
(F. No.
332/17/2009 – TRU)