Prescribes effective rate of service tax on various services

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....le service, subject to the relevant conditions specified in the corresponding entry in column (4) of the Table aforesaid: S..No.. Sub- clause of clause  (105) of   Section 65 Description of taxable service Conditions Percentage (1) (2) (3) (4) (5) 1 (m) (1)  The use of mandap, including the facilities provided ^6[to any person] in relation to such use and also for the catering charges. This exemption shall apply only in such cases where the mandap keeper also provides catering services, that is, supply of food and the invoice, bill or challan  issued indicates that it is inclusive of the charges for catering service. 60     (2) Taxable service provided by a hotel as mandap keeper in such cases where services provided include catering services, that is, supply of food alongwith any service in   relation to use of a mandap. The invoice, bill or challan issued indicates that it is inclusive of charges for catering services. Explanation.- The expression hotel means a place that provides boarding and lodging facilities to public on commercial basis. 60 ^4[2 (n) ....

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....relation to production or processing of parts and accessories used in the manufacture of cycles, cycle rickshaws and hand-operated sewing machines, for, or on behalf of, the client. The gross amount charged from the client is inclusive of the cost of inputs and input services, whether or not supplied by the client. 70 ] 5 ^11[(zzd) or (zn) or (zzl) or (zzm)] Erection, commissioning or installation, under a contract for supplying a ^2[plant, machinery, equipment or structures] and erection, commissioning or installation of such ^2[plant, machinery, equipment or structures]. This exemption is optional to the commissioning and installation agency. Explanation.-  The gross amount charged  from the ^6[recipient of service] shall include the value of the ^2[plant, machinery,  equipment, structures] or parts and any other material sold by   the commissioning and installation agency, during the course of providing erection, commissioning or installation service. 33 ^5[6 ***]       7 ^11[(zzq) or (zn) or (zzl) or (zzm)] Commercial or industrial construction service. ....

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....; and materials supplied or provided or used for providing the taxable service by the service provider. 33 ^10[10a ^11[(zzzh) or (zn) or (zzl) or (zzm)] Construction of Complex This exemption shall not apply in cases where the taxable services provided are only completion and finishing services in relation to residential complex, referred to in sub-clause (b) of clause (30a) of section 65 of the Finance Act. Explanation.- The gross amount charged shall include the value of goods and materials supplied or provided or used for providing the taxable service by the service provider. This exemption shall not apply in cases where the cost of land has been separately recovered from the buyer by the builder or his representative. 25] ^1[11. ^11[(zzzp) or (zn) or (zzl) or (zzm)]   ^8[Transport of goods by rail.] - 30] ^12[12 (zzzzl) Services provided or to be provided, to any person, by any other person, in relation to transport of- i) Coastal goods; ii) Goods through national waterway; or iii) Goods through inland water. - 75] ^13[13. (zzzzv) Services provided or to be provided, to any person, by a restaurant, ....

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....bsp;  is   inclusive   of charges for such a tour. The  bill  issued  indicates  that  the amount  charged  in  the  bill  is  the gross  amount  charged  for  such  a tour.   40%     (b)   Services   provided   in relation to a tour, if the tour operator       is       providing services solely of arranging or booking accommodation for any person in relation to a tour.   (i)  The  invoice,  bill  or  challan issued  indicates  that  it  is  towards charges  for  such  accommodation, and (ii) this exemption shall not apply in such cases where the invoice, bill or challan issued by the tour operator to  the  client  only  includes   the service  charges  for  arranging  or booking   accommodation  for  any person in relation to a tour and does not include the cost  of ....