|
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]
|
|
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