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of <h1>India Revises Service Tax Rules: Key Changes to Transport, Tour Operators, and Construction Services Effective April 1, 2016.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 8/2016 to amend the Service Tax Notification No. 26/2012. Effective from April 1, 2016, these amendments revise taxable portions and conditions for exemptions in several service categories, including transport of goods by rail, services of goods transport agencies, and services provided by tour operators. The amendments specify that CENVAT credit on inputs and capital goods used for providing taxable services should not be claimed under the CENVAT Credit Rules, 2004. Additional entries and clarifications are introduced for specific services, such as stage carriages and construction services.
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