2017 (7) TMI 644

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....vided under Notification No.1/2006-ST in respect of their services of rent a cab. 2. Shri S.S. Gupta, Ld. Chartered Accountant appearing on behalf of the appellant referred to the relevant invoices on which the credit was taken and submits that all the invoices are pertaining to the period prior to 1.3.2006. The notification No.9/2004-ST dt. 9.7.2004 as amended by Notification No.12/2004-ST dt. 10.9.2004 was in existence and according to which there was no bar in availing the cenvat credit of input service in order to avail the abatement as provided under Notification No.9/2004-ST. As regard notification No.1/2006-ST as per the condition cenvat credit on the input service should not be availed in respect of the service used in the output....

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....isfied that it is necessary in the public interest so to do, hereby exempts the taxable service of the description specified in column (3) of the Table below and specified in the relevant sub-clauses of clause (105) of section 65 of the Finance Act, specified in the corresponding entry in column (2) of the said Table, from so much of the service tax leviable thereon under section 66 of the said Finance Act, as is in excess of the service tax calculated on a value which is equivalent to a percentage specified in the corresponding entry in column (5) of the said Table, of the gross amount charged by such service provider for providing the said taxable service, subject to the relevant conditions specified in the corresponding entry In column (....