Abatement - Renting of motorcab

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..... o carry passengers 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 1.10.2014 - Notification No. 08/2014 - dated 11.7.2014 9. Renting of motorcab Effective Rate o .....

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..... ii) above, has not been taken under the provisions of the CENVAT Credit Rules, 2004 Definitions and meanings: 65B (41) renting means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasin .....

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