Service Tax

Service Tax Abatement Rate Chart updated till 01.06.2015

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Ser­vice Tax Abate­ment rate chart updat­ed till 01.06.2015.

Sl.No. Descrip­tion of tax­able service Abate­ment % Tax­able Value % Con­di­tions
1 Ser­vices in rela­tion to finan­cial leas­ing includ­ing hire pur­chase (Refer Note‑1) 90 10 Nil.
2 Trans­port of goods by rail 70 30 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
3 Trans­port of pas­sen­gers, with or with­out accom­pa­nied belong­ings by rail 70 30 Same as above
4 Bun­dled ser­vice by way of sup­ply of food or any oth­er arti­cle of human con­sump­tion or any drink, in a premis­es ( includ­ing hotel, con­ven­tion cen­ter, club, pan­dal, shami­ana or any oth­er place, spe­cial­ly arranged for orga­niz­ing a func­tion) togeth­er with rent­ing of such premis­es (Refer Note‑2) 30 70 (i) CENVAT cred­it on any goods clas­si­fi­able under Chap­ters 1 to 22 of the Cen­tral Excise Tar­iff Act, 1985 (5 of 1986) used for pro­vid­ing the tax­able ser­vice, has not been tak­en under the pro­vi­sions of the CENVAT Cred­it Rules, 2004.
5 Trans­port of pas­sen­gers by air, with or with­out accom­pa­nied belong­ings in 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.
(i) econ­o­my class 60 40
(ii) oth­er than econ­o­my class 40 60
6 Rent­ing of hotels, inns, guest hous­es, clubs, camp­sites or oth­er com­mer­cial places meant for res­i­den­tial or lodg­ing purposes. 40 60 Same as above.
7 Ser­vices of goods trans­port agency in rela­tion to trans­porta­tion of goods. 70 30 CENVAT cred­it on inputs, cap­i­tal goods and input ser­vices, used for pro­vid­ing the tax­able ser­vice, has not been tak­en by the ser­vice provider under the pro­vi­sions of the CENVAT Cred­it Rules, 2004.
8 Ser­vices pro­vid­ed in rela­tion to chit Omit­ted
9 Rent­ing of motorcab 60 40 (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.
9A Trans­port of pas­sen­gers, with or with­out accom­pa­nied belong­ings, by‑a. a con­tract car­riage oth­er than motorcab.b. a radio taxi. 60 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 70  30 Same as above.
11 Ser­vices by a tour oper­a­tor in rela­tion to,-(i) a pack­age tour (Refer Note‑4) 75 25 (i) CENVAT cred­it on inputs, cap­i­tal goods and 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 (Refer Note‑5) 90 10 (i) CENVAT cred­it on inputs, cap­i­tal goods and 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 ser­vice charges for arrang­ing or book­ing accom­mo­da­tion for any per­son and does not include the cost of such accommodation.
(iii) any ser­vices oth­er than spec­i­fied at (i) and (ii) above. 60 40 (i) CENVAT cred­it on inputs, cap­i­tal goods and 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 indi­cates that the amount charged in the bill is the gross amount charged for such a tour.
12 (Refer Note‑3)Construction of a com­plex, build­ing, civil­struc­ture or a part there­of, intend­ed for a sale to a buy­er, whol­ly or part­ly, except where entire con­sid­er­a­tion is received after issuance of com­ple­tion cer­tifi­cate by the com­pe­tent authority,- (i) CENVAT cred­it on inputs used for pro­vid­ing the tax­able ser­vice has not been tak­en under the pro­vi­sions of the CENVAT Cred­it Rules, 2004;
(a) for a res­i­den­tial unit sat­is­fy­ing both the fol­low­ing con­di­tions, namely:–(i) the car­pet area of the unit is less than 2000 square feet; and (ii) the amount charged for the unit is less than rupees one crore; 75 25 (ii) The val­ue of land is includ­ed in the amount charged from the ser­vice receiver.
(b) for oth­er than the (a) above. 70 30

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