Abatement rate

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RAVINDRA POOJARY (Querist)
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13 September 2012 What is abatement rate Applicable to catering Business.? Kindly give the reference to your view as well

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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13 September 2012 Notification No. 24/2012 - Service Tax-
“Rules 2C of Service Tax (Determination of Value) Second Amendment Rules, 2012-Determination of value of service portion involved in supply of food or any other article of human consumption or any drink in ant manner as part of outdoor catering- 60% portion of total amount is chargeable at12.36% i.e effectively it comes to 7.416%

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