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TMI BlogAbatement notificationX X X X Extracts X X X X X X X X Extracts X X X X ..... arged by such service provider for providing the said taxable service, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (4) of the said Table, namely;- Table Sl. No. Description of taxable service Percent- age Conditions (1) (2) (3) (4) 1 Services in relation to financial leasing including hire purchase 10 Nil. 17[2 Transport of goods by rail (other than service specified at Sl. No. 2A below) 30 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.] 18[2A Transport of goods in containers by rail by any person other than Indian Railways 40 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.] 3 Transport of passengers, with or without accompanied belongings by rail 30 19[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.] 4 Bundled service by way of supply of food or any other article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cab has been taken under the provisions of the CENVAT Credit Rules, 2004, in the following manner: (a) Full CENVAT credit of such input service received from a person who is paying service tax on forty percent of the value; or (b) Up to forty percent CENVAT credit of such input service received from a person who is paying service tax on full value; (iii) CENVAT credit on input services other than those specified in (ii) above, has not been taken under the provisions of the CENVAT Credit Rules, 2004] 7[9A 7A[Transport of passengers, with or without accompanied belongings, by- a. a contract carriage other than motorcab. b. a radio taxi.] 23[(c) a stage carriage] 40 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] 10 Transport of goods in a vessel 15[30] 24[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.] 33[11 Services by a tour operator 60 (i) CENVAT credit on inputs and capital goods used for providing the taxable service, has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the recipient(s) in or in relation to the service, whether or not supplied under the same contract or any other contract: Provided that the fair market value of goods and services so supplied may be determined in accordance with the generally accepted accounting principles.] C. For the purposes of exemption at Serial number 12 - The amount charged shall be the sum total of the amount charged for the service including the fair market value of all goods and services supplied by the recipient(s) in or in relation to the service, whether or not supplied under the same contract or any other contract, after deducting- (i) the amount charged for such goods or services supplied to the service provider, if any; and (ii) the value added tax or sales tax, if any, levied thereon: Provided that the fair market value of goods and services so supplied may be determined in accordance with the generally accepted accounting principles. 2. For the purposes of this notification, unless the context otherwise requires,- 16[a. ***] 28[b. ***] c. "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 08/2014 - Service Tax dated 11th July, 2014 with effect from the 1st day of October, 2014, before it was read as, "Same as above." 7. Inserted vide Notification No. 08/2014 - Service Tax dated 11th July, 2014 w.e.f. 11th day of July, 2014 7A. Substituted vide Notification No. 08/2014 - Service Tax dated 11th July, 2014 w.e.f. 1st day of october, 2014, before it was read as, "Transport of passengers, with or without accompanied belongings, by a contract carriage other than motorcab" 8. Shall be substituted vide Notification No. 08/2014 - Service Tax dated 11th July, 2014 with effect from the 1st day of October, 2014, before it was read as, "50" 9. Substituted vide Notification No. 08/2014 - Service Tax dated 11th July, 2014 with effect from the 1st day of October, 2014, before it was read as, "input services" 10. Substituted vide Not. 08/2015 - Dated 1-3-2015, w.e.f. 1st day of April, 2015, before it was read as, "Nil." 11. Substituted vide Not. 08/2015 - Dated 1-3-2015, w.e.f. 1st day of April, 2015, before it was read as, "Nil" 12. Substituted vide Not. 08/2015 - Dated 1-3-2015, w.e.f. 1st day of April, 2015, before it was read as, "5 Transport of passengers by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e.f. 1st April, 2016, before it was read as, "Same as above." 25. Substituted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, before it was read as, 11 Services by a tour operator in relation to,- (i) a package tour 25 (i) CENVAT credit on inputs, capital goods and 9[input services other than the input service of a tour operator], used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004. (ii) The bill issued for this purpose indicates that it is inclusive of charges for such a tour. (ii) a tour, if the tour operator is providing services solely of arranging or booking accommodation for any person in relation to a tour 10 (i) CENVAT credit on inputs, capital goods and 9[input services other than the input service of a tour operator], used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004. (ii) The invoice, bill or challan issued indicates that it is towards the charges for such accommodation. (iii) This exemption shall not apply in such cases where the invoice, bill or challan issued by the tour operator, in relation to a tour, only includes the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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