Seeks to amend Notification No. 26/2012- Service Tax dated 20.06.2012, by inserting of entry “5A” for transportation of passengers embarking from or terminating in a Regional Connectivity Scheme (RCS) airports, with abatement of 90%,for a period of one year from the date of commencement of operations of the Regional Connectivity Scheme (RCS) airport, with condition of without taking any CENVAT credit

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....credit<br>Notification No. 38/2016 Dated:- 30-8-2016 Service Tax<br>Service Tax<br>Service Tax<br>ST<br>GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 38/2016-Service Tax New Delhi, the 30th August, 2016 G.S.R. 835(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, ....

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....ds and input services, used for providing the taxable service, has not been taken by the service provider under the provisions of the CENVAT Credit Rules, 2004." (b) after paragraph 2, the following paragraph shall be inserted, namely :- "2A. Nothing contained at Sl. No. ^3[6A of the TABLE] shall apply on or after the expiry of a period of one year from the date of commencement of oper....