Service Tax Abatement

Taxable Service 

Abatement

Banking and Other Financial Service

A) Financial Leasing Service

90%

[Please Refer: Service Tax Notification No. 4/2006-ST dated 01-03-2006]

B) Chit Fund Related Service

30%

[Please Refer: Service Tax Notification No.27/2008-ST dated 27-05-2008]

Business Auxiliary Service

(Production of processing of parts and accessories of Cycle, Cycle Rickshaw and Hand operated Sewing-machine.)

30%

[Please Refer: Service Tax Notification No.23/2006-ST dated 02-06-2006]

Construction Services – Commercial or Industrial

67%

[Please Refer: Service Tax Notification No. 1/2006-ST dated 01-03-2006]

Construction Services – Residential Complex

67%

[Please Refer: Service Tax Notification No. 1/2006-ST dated 01-03-2006]

Convention Service

40%

[Please Refer: Service Tax Notification No. 1/2006-ST dated 01-03-2006]

Erection, Commissioning or Installation Service

67%

(If gross amount charged includes cost of goods and materials)

[Please Refer: Service Tax Notification No. 1/2006-ST dated 01-03-2006]

Goods Transport Agency Service

75%

[Please Refer: Service Tax Notification No. 13/2008-ST dated 01-03-2008]

Mandap Keeper Service

40%

[Please Refer: Service Tax Notification No. 1/2006-ST dated 01-03-2006]

Outdoor Catering Service

50%

(If service charge includes charges for food)

[Please Refer: Service Tax Notification No. 1/2006-ST dated 01-03-2006]

Pandal or Shamiana Service

30%

(If service charge includes catering charges)

[Please Refer: Service Tax Notification No. 1/2006-ST dated 01-03-2006]

Renting of Cab Service

60%

[Please Refer: Service Tax Notification No. 1/2006-ST dated 01-03-2006]

Tour Operator Service

(A) Services provided by a tour operator in relation to a package tour

75%

(B) Service is provided solely for arranging or booking accommodation for any person in relation to a tour.

90%

(C) For services other than package tour and booking of accommodation

60%

[Please Refer: Service Tax Notification No. 38/2007-ST dated 23-08-2007]

[Please Refer: Service Tax Notification No. 15/2007-ST dated 04-04-2007]

Transport of Goods in Containers by Rail Service

70%

[Please Refer: Service Tax Notification No. 20/2006-ST dated 25-04-2006]