Abatement for financial leasing: reduced service tax applies to the interest component; non-interest fees are added back. Abatement for financial leasing including hire purchase prescribes an effective service tax rate of ten percent of the tax under section 66B, with valuation limited to the interest component (installment difference between payments and principal). Non-interest charges such as lease management, processing, documentation and administrative fees do not qualify for the abatement and must be added to the taxable value.