https://www.taxtmi.com/circulars?id=54724 The Finance (No.2) Act, 2004 widens the service tax net by specifying numerous new taxable services and expanding existing categories, imposes a uniform service tax rate with an additional education cess, prescribes sectoral abatements and exemptions, and conditions such abatements on non-availment of input goods and capital goods CENVAT credit while allowing input service credit; transitional notifications and CENVAT Credit Rules, 2004 accompany the changes to govern valuation, credit mechanisms and to prevent double taxation. en-us Fri, 17 Sep 2004 00:00:00 +0530 Mon, 12 Sep 2016 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54724 The Finance (No.2) Act, 2004 widens the service tax net by specifying numerous new taxable services and expanding existing categories, imposes a uniform service tax rate with an additional education cess, prescribes sectoral abatements and exemptions, and conditions such abatements on non-availment of input goods and capital goods CENVAT credit while allowing input service credit; transitional notifications and CENVAT Credit Rules, 2004 accompany the changes to govern valuation, credit mechanisms and to prevent double taxation. Circulars Service Tax Fri, 17 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54724