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Abatement - Transport of passengers by air

Service Tax - Abatement, Composite Rate of Tax, and Valuation Scheme for specified services - 005 - Sr. No. 5 Transport of passengers by air w.e.f. :1.7.2012 Scope of abated service - Notification no 26/2012-ST dated 20.6.2012 From 1.7.2012 to 31.3.2015 5. Transport of passengers by air, with or without accompanied belongings Effective Rate of tax: 40% of Service Tax prescribed u/s 66B Conditions: CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been tak .....

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