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of <h1>India Revises Service Tax Abatement Rules; Changes Affect CENVAT Credit for Tour Operators, Mocab Rentals, and Passenger Transport.</h1> The Government of India has issued amendments to Notification No. 26/2012 concerning service tax abatement rates, effective from July 11, 2014. Key changes include modifications to the conditions for claiming CENVAT credit on inputs, capital goods, and input services for various services, including motorcab rentals and passenger transport by contract carriages. Specific provisions are introduced for the transport of passengers by contract carriages and radio taxis. Certain amendments will take effect on October 1, 2014, adjusting the CENVAT credit conditions for tour operators and other specified services. These changes aim to refine the service tax framework under the Finance Act, 1994.
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