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Abatement notification - 26/2012 - Service TaxExtract ..... 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 capi ..... x x x x x Extracts x x x x x Abatement notification - 26/2012 - Service Tax x x x x x Extracts x x x x x ..... 22 [8 Services provided by a foreman of chit fund in relation to chit 70 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 .] 9 Renting of 5 [motorcab] 40 6 [(i) 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 ; (ii) CENVAT credit on input service of renting of motorcab 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 ..... x x x x x Extracts x x x x x Abatement notification - 26/2012 - Service Tax x x x x x Extracts x x x x x ..... and the fair market value of all goods and services supplied in or in relation to the supply of food or any other article of human consumption or any drink (whether or not intoxicating) and 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. 27 [BA. For the purposes of exemption at Serial number 9, the amount charged shall be the sum total of the amount charged for the service including the fair market value of all goods (including fuel) 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: 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 amoun ..... x x x x x Extracts x x x x x Abatement notification - 26/2012 - Service Tax x x x x x Extracts x x x x x ..... used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004; (ii) The value of land is included in the amount charged from the service receiver.]. (i) for residential unit having carpet area upto 2000 square feet or where the amount charged is less than rupees one crore; 25 (ii) for other than the (i) above. 30 3. Inserted vide Notification No. 08/2014 - Service Tax dated 11th July, 2014 w.e.f. 11th day of July, 2014 4. Substituted vide Notification No. 08/2014 - Service Tax dated 11th July, 2014 w.e.f. 11th day of July, 2014, before it was read as, Same as above. 5. 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, any motor vehicle designed to carry passengers 6. 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, 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 Notificati ..... x x x x x Extracts x x x x x Abatement notification - 26/2012 - Service Tax x x x x x Extracts x x x x x ..... t. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, before it was read as, 2 Transport of goods by rail 30 10 [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.] 18. Inserted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016 19. Substituted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, before it was read as, 11 [Same as above] 20. Substituted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, before it was read as, Services of goods transport agency in relation to transportation of goods. 21. Inserted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016 22. Inserted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, earlier omitted vide Not. 08/2015 - Dated 1-3-2015 23. Inserted vide Not. 08/2016 - Dated 1-3-2016, with effect from 1 st June, 2016 24. Substituted vide Not. 08/2016 - Dated 1-3-2016, w.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, ..... x x x x x Extracts x x x x x Abatement notification - 26/2012 - Service Tax x x x x x Extracts x x x x x ..... able service has not been taken under the provisions of the CENVAT Credit Rules, 2004; (ii) The value of land is included in the amount charged from the service receiver.] (b) for other than the (a) above. 30 27. Inserted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, before it was read as, 28. Substituted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, before it was read as, b. package tour means a tour wherein transportation, accommodation for stay, food, tourist guide, entry to monuments and other similar services in relation to tour are provided by the tour operator as part of the package tour to the person undertaking the tour, 29. Inserted vide Not. 38/2016 - Dated 30-8-2016 30. Inserted vide Not. 38/2016 - Dated 30-8-2016 31. Corrected vide F. No. 354/226/2013 TRU (Pt.-I) - G.S.R. 1060 (E) - Dated 10-11-2016 - Service Tax earlier it was entered wrongly after serial no. 5. 32. Corrected vide F. No. 354/226/2013 TRU (Pt.-I) - G.S.R. 1060 (E) - Dated 10-11-2016 - Service Tax earlier it was read as, 5A of the TABLE 33. Substituted vide Not. 4/2017 - Dated 12-1-2017, w.e.f. 22nd day of January, 2017 , before it w ..... x x x x x Extracts x x x x x Abatement notification - 26/2012 - Service Tax x x x x x Extracts x x x x x
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