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of <h1>Service Tax Rates and Exemptions Detailed Under Finance Act 1994; CENVAT Credit Restrictions Apply</h1> The notification outlines the effective rates of service tax for various services as per the Finance Act, 1994. It specifies exemptions for certain taxable services, detailing conditions under which these exemptions apply and the percentage of service tax levied. Services covered include mandap use, tour operations, rent-a-cab, catering, construction, and transport, among others. The notification also stipulates that the exemptions do not apply if CENVAT credits have been availed or benefits under certain previous notifications are utilized. This notification was rescinded by Notification No. 34/2012, dated June 20, 2012.
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