Abatement for tour operator services sets differential tax rates based on service type and CENVAT credit treatment. Abatement and composite valuation for tour operator services assign differentiated effective tax rates depending on whether the service is a package tour, accommodation-booking only, or other tour services. Application of the abatement requires that CENVAT credit on inputs, capital goods and input services not be claimed (with later amendments excluding the tour-operator's own input service), and that invoices or bills expressly indicate inclusive charges, accommodation charges, or gross tour amounts as applicable to the category.