NTF. NO. 23/2006-ST, DT. 02/06/2006

Business Auxiliary Service - CBEC allows abatement to cycle & hand-operated sewing machine parts manufacturers
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 1/2006-Service Tax, dated the 1 st March, 2006, G.S.R. 115(E), dated the 1 st March, 2006, namely:-

In the said notification, in the Table, after S.No. 4 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:

(1)	(2)	(3)	(4)	(5)
"4A.	(zzb)	Business auxiliary service in relation to production or processing of parts and accessories used in the manufacture of cycles, cycle rickshaws and hand-operated sewing machines, for, or on behalf of, the client.	The gross amount charged from the client is inclusive of the cost of inputs and input services, whether or not supplied by the client.	70"

F. No. 356/12/2005-TRU

(R. Sriram)
Deputy Secretary to the Government of India

Note:- The principal notification No. 1/2006-Service Tax, dated the 1st March, 2006, was published vide number G.S.R. 115(E), dated the 1st March, 2006 and was last amended vide notification No. 20/2006-Service Tax, dated the 25th April, 2006, G.S.R. 250 (E) dated the 25th April, 2006.

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