Abatement - Transport of goods in containers by rail by any person other than Indian Railways - Service Tax Practice Manual / Ready Reckoner - Service Tax

Sr. No. 2A Transport of goods in containers by rail by any person other than Indian Railways (W.e.f. :1.4.2016) Scope of abated service - Notification no 26/2012-ST dated 20.6.2012 From 1.4.2016 - Not. 08/2016 - Dated 1.3.2016 2A. Transport of goods in containers by rail by any person other than Indian Railways Effective Rate of tax : 40% of Service Tax prescribed u/s 66B Conditions : 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 Definitions and meanings: 65B (25) goods means every kind of movable property other than actionable claim and money; and includes securities, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale; 65B (37) person includes,-- (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a society, (v) a limited liability partnership, (vi) a firm, (vii) an association of persons or body of individuals, whether incorporated or not, (viii) Government, (ix) a local authority, or (x) every artificial juridical person, not falling within any of the preceding sub-clauses;