Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 23rd September, 2009
Notification No. 39/2009-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 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, from so much of value which is equivalent to the value of
inputs, excluding capital goods, used for providing the same service, subject to
the following conditions, namely:-
- that no Cenvat credit has been taken under the provisions of the Cenvat
Credit Rules, 2004;
- that there is documentary proof specifically indicating the value of such
inputs; and
- where the service provider also manufactures or processes alcoholic
beverages, on his or her own account or in a manner or under an arrangement
other than as mentioned aforesaid, he or she shall maintain separate accounts of
receipt, production, inventory, despatches of goods as well as financial
transactions relating thereto.
2. This notification shall come into force on the date of publication in the
Gazette of India.
Explanation.- For the purposes of this notification, the words or phrase
‘input’, or as the case may be, ‘capital goods’ shall have the meaning as is
assigned to them under rule 2 of the Cenvat Credit Rules, 2004.
[F. No. 332/17/2009-TRU]
(Prashant Kumar)
Under Secretary to the Government of India