Seeks to amend Notification No. 26/2012- Service Tax dated 20.06.2012, by inserting of entry “5A” for transportation of passengers embarking from or terminating in a Regional Connectivity Scheme (RCS) airports, with abatement of 90%,for a period of one year from the date of commencement of operations of the Regional Connectivity Scheme (RCS) airport, with condition of without taking any CENVAT credit - 38/2016

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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>Regional connectivity passenger transport concession grants temporary service tax abatement subject to no CENVAT credit.</h1> A new concessional service-tax entry covers transport of passengers by air embarking from or terminating in a Regional Connectivity Scheme Airport, subject to an abatement on the taxable service and the mandatory condition that the service provider has not taken CENVAT credit on inputs, capital goods or input services used for providing that taxable service; the concession ceases one year after commencement of operations of the notified RCS airport.

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