https://www.taxtmi.com/forum/issue?id=4487 With abatement for transport services the taxable base is reduced and the service receiver bears the tax on the abated value; where providers are non-company entities and abatement is claimed the provider need not pay service tax. If abatement is not claimed (i.e., Cenvat credit availed), tax liability is apportioned between provider and receiver, with the provider responsible for the larger share and the receiver for the balance. en-us Wed, 08 Aug 2012 16:13:38 +0530 Thu, 23 Jan 2025 15:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4487 With abatement for transport services the taxable base is reduced and the service receiver bears the tax on the abated value; where providers are non-company entities and abatement is claimed the provider need not pay service tax. If abatement is not claimed (i.e., Cenvat credit availed), tax liability is apportioned between provider and receiver, with the provider responsible for the larger share and the receiver for the balance. Discussion-Forum Service Tax Wed, 08 Aug 2012 16:13:38 +0530 https://www.taxtmi.com/forum/issue?id=4487