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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Abatement for lodging rentals reduces taxable value to a composite rate, subject to no CENVAT credit being claimed.</h1> Abatement for renting of hotels, guest houses and similar lodging premises fixes the effective taxable value at 60% of the service tax base under section 66B; this composite valuation applies only where no CENVAT credit on inputs and capital goods used to provide the taxable service has been claimed under the CENVAT Credit Rules, 2004. 'Renting' includes permitting access, occupation, use or similar rights in immovable property, with or without transfer of possession or control, and covers letting, leasing and licensing arrangements.

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