Service tax effective rate caps taxable value for specified services, conditioned on inclusive invoicing and credit exclusions. The Notification exempts specified taxable services from service tax to the extent that tax in excess of the amount computed on a specified percentage of the gross amount charged is relieved. For each listed service the Table sets the percentage of gross amount to be treated as the taxable value and prescribes conditions-notably that invoices, bills or challans indicate inclusion of charges for catering, accommodation, transport or other inputs-and excludes cases where CENVAT credit has been availed or earlier specified notification benefits taken.