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<h1>Service tax exemption on specified services limited to part of value, subject to CENVAT credit conditions.</h1> The notification exempts specified taxable services from service tax to the extent the tax exceeds the amount computed on a prescribed percentage of the amount charged, subject to conditions set for each service-predominantly the non-availment of CENVAT credit on inputs, capital goods or input services-and defines how 'amount charged' must be computed for categories such as leasing interest, bundled supplies, motorcab renting and construction services.
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