Service Tax - alcohol processing - retrospective exemption
GOVERNMENT has issued a 11C Notification on 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 1st day of September 2009, which was not being levied according to the practice during the period commencing from the 1st day of September, 2009 and ending with the 22nd day of September, 2009.
Notification no. , Dated: December 2, 2009