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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>Service tax rate cap reduces taxable incidence on services by exempting the levy in excess of the capped rate.</h1> Exempts all taxable services specified in sub section 105 of section 65 from so much of service tax leviable under section 66 as is in excess of ten per cent of the value of taxable services, effected by Notification No. 8/2009 ST dated 24 February 2009 issued under the Finance Act and later rescinded by Notification No. 2/2012 ST with effect from 1 April 2012.

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