Abatement - Transport of passengers by contract carriage, radio taxi, stage carriage - Service Tax Practice Manual / Ready Reckoner - Service Tax

Sr. No. 9A Transport of passengers by contract carriage, radio taxi, stage carriage (w.e.f. : 11.7.2014) Scope of abated service - Notification no 26/2012-ST dated 20.6.2012 From 11.7.2014 to 30.9.2014 - Notification No. 08/2014 - dated 11.7.2014 9A. Transport of passengers with or without accompanied belongings by a contract carriage other than motor cab 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 under the provisions of the CENVAT Credit Rules, 2004 . Wef 1.10.2014 to 31.5.2016 - Notification No. 08/2014 - 11.7.2014 Transport of passengers, with or without accompanied belongings, by- a. a contract carriage other than motorcab. b. a radio taxi 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 under the provisions of the CENVAT Credit Rules, 2004 . From 1.6.2016 - Not. 08/2016 - Dated 1-3-2016, Transport of passengers, with or without accompanied belongings, by- a. a contract carriage other than motorcab. b. a radio taxi c. a stage carriage 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 under the provisions of the CENVAT Credit Rules, 2004 . Definitions and meanings: 65B (46) stage carriage shall have the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988; (59 of 1988.)