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    <title>Service Tax Registration for Bus Operator</title>
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    <description>Bus passenger carriage services to companies or via contractors are taxable and may be registered under Rent a Cab (or retained under Tour Operator if not disputed). A 60% abatement is available only if CENVAT credit on buses, inputs, or capital goods has not been availed. Service tax must be charged even when the service is provided through a contractor, subject to abatement and CENVAT conditions.</description>
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      <description>Bus passenger carriage services to companies or via contractors are taxable and may be registered under Rent a Cab (or retained under Tour Operator if not disputed). A 60% abatement is available only if CENVAT credit on buses, inputs, or capital goods has not been availed. Service tax must be charged even when the service is provided through a contractor, subject to abatement and CENVAT conditions.</description>
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