Abatement for renting of motorcab reduces taxable value, requiring inclusion of fuel and related goods and services in charge. Abatement for renting of motorcab reduces the taxable portion of the service consideration where providers observe prescribed CENVAT credit restrictions; credit treatment varies by whether input, capital goods or input services have been credited and by the supplier's valuation practice. The valuation rule treats the amount charged as inclusive of the fair market value of goods and services supplied in relation to the service, explicitly including fuel cost, with fair market value determinable under generally accepted accounting principles.