Abatement - Services of goods transport agency in relation to transportation of used household goods. - Service Tax Practice Manual / Ready Reckoner - Service Tax

Sr. No. 7A Services of goods transport agency in relation to transportation of used household goods. (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 7A. Services of goods transport agency in relation to transportation of used household goods. Effective Rate of tax : 40% of Service Tax prescribed u/s 66B Conditions : CENVAT credit on inputs, capital goods 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. Definitions and meanings: 65B (26) goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called;