TaxTMI 
TaxTMI 
Abatement notification
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....ntry in column (3) of the said Table, of the amount charged by such service provider for providing the said taxable service, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (4) of the said Table, namely;- Table Sl. No. Description of taxable service Percent- age Conditions (1) (2) (3) (4) 1 Services in relation to financial leasing including hire purchase 10 Nil. ^17[2 Transport of goods by rail (other than service specified at Sl. No. 2A below) 30 CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.] ^18[2A Transport of goods in containers by rail by any person other than Indian Railways 40 CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.] 3 Transport of passengers, with or without accompanied belongings by rail 30 ^19[CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been take....
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....[motorcab] 40 ^6[(i) CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004; (ii) CENVAT credit on input service of renting of motorcab has been taken under the provisions of the CENVAT Credit Rules, 2004, in the following manner: (a) Full CENVAT credit of such input service received from a person who is paying service tax on forty percent of the value; or (b) Up to forty percent CENVAT credit of such input service received from a person who is paying service tax on full value; (iii) CENVAT credit on input services other than those specified in (ii) above, has not been taken under the provisions of the CENVAT Credit Rules, 2004] ^7[9A ^7A[Tran....
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....ses of exemption at Serial number 4 - The amount charged shall be the sum total of the gross amount charged and the fair market value of all goods and services supplied in or in relation to the supply of food or any other article of human consumption or any drink (whether or not intoxicating) and whether or not supplied under the same contract or any other contract, after deducting- (i) the amount charged for such goods or services supplied to the service provider, if any; and (ii) the value added tax or sales tax, if any, levied thereon: Provided that the fair market value of goods and services so supplied may be determined in accordance with the generally accepted accounting principles. ^27[BA. For the purposes of exemption at Serial number 9, the amount charged shall be the sum total of the amount charged for the service including the fair market value of a....
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....thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority 25 (i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004. (ii)The value of land is included in the amount charged from the service receiver. 2. Substituted vide Notification No.09/2013 - Service Tax - May 8, 2013, before it was read as, "^1[12. Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority,- (i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004; (ii) The value of land is included in the amount charged from the service receiver.]." (i) for residential unit having carpet area upto 2000 square feet or where the amount charged is less than rupees one crore; 25 (ii) for other than the (i) above. 30 &n....
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....sp; 15. Substituted vide Not. 08/2015 - Dated 1-3-2015, w.e.f. 1st day of April, 2015, before it was read as, "^8[40]" 16. Omitted vide Not. 13/2005 - Dated 19-5-2015, before it was read as, "a. "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical installments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount," 17. Substituted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, before it was read as, 2 Transport of goods by rail 30 ^10[CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.] 18. Inserted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016 19. ....
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....ued indicates that the amount charged in the bill is the gross amount charged for such a tour." 26. Substituted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, before it was read as, ^2[12. Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly, except where entire consideration is received after issuance of completion certificate by the competent authority,- (a) for a residential unit satisfying both the following conditions, namely:- (i) the carpet area of the unit is less than 2000 square feet; and (ii) the amount charged for the unit is less than rupees one crore; 25 (i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004; (ii) The value of land is included in the amount charged from the service receiver.] (b) for other than the (a) above. 30 27. Inserted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, before it was read as, 28. Substituted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, before it ....