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    <title>Abatement Applicability on service tax on Goods transported by Rail</title>
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    <description>Applicability of abatement on service tax for goods transported by rail depends on whether the activity is covered by the rail transport abatement entry and whether the transporter avails cenvat credit or the goods are exempt; if a contractor supplies ancillary business support services instead of direct rail transport, no abatement applies and the full value is taxable.</description>
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