https://www.taxtmi.com/article/detailed?id=1791 General exemptions and abatements in service tax describe the Small Scale Exemption based on aggregate value of first consecutive invoices excluding fully exempt services, export/SEZ reliefs for transportation, refunds and exemptions for specified services, exemptions for import of technology linked to research and development cess, diplomatic mission services, services by recognised TBIs and STEPs, and renting of immovable property valuation adjustments. Abatements revise taxable portions and specify corresponding CENVAT credit entitlements across listed service categories, with practitioner commentary querying credit treatment for construction services and abatement application. en-us Thu, 28 Jun 2012 05:43:54 +0530 Thu, 28 Jun 2012 05:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1791 General exemptions and abatements in service tax describe the Small Scale Exemption based on aggregate value of first consecutive invoices excluding fully exempt services, export/SEZ reliefs for transportation, refunds and exemptions for specified services, exemptions for import of technology linked to research and development cess, diplomatic mission services, services by recognised TBIs and STEPs, and renting of immovable property valuation adjustments. Abatements revise taxable portions and specify corresponding CENVAT credit entitlements across listed service categories, with practitioner commentary querying credit treatment for construction services and abatement application. Articles Service Tax Thu, 28 Jun 2012 05:43:54 +0530 https://www.taxtmi.com/article/detailed?id=1791