ABATEMENTS ADMISSIBLE & EFFECTIVE NEW RATE FOR VARIOUS SERVICES |
| |
SR. NO.
|
SERVICES
|
ABATEMENT
|
Rate of service tax(incl cess) |
{1}
|
{2}
|
{3}
|
upto 10.05.2007
|
Effective Rate
|
from 11.05.2007
|
Effective Rate
|
|
|
|
service tax
|
edu cess
|
OLD
|
service tax
|
edu. cess |
SHE cess
|
New
|
1
|
Air Travel Agents
|
International
|
1.2
|
0.024
|
1.224
|
1.20
|
0.024 |
0.012
|
1.236
|
|
Air Travel Agents
|
Domestic
|
0.6
|
0.012
|
0.612
|
0.60
|
0.012 |
0.006
|
0.618
|
|
|
| 2 |
TOUR OPERATOR |
|
|
|
|
|
|
|
|
|
For package Tour
|
60% up to
22.08.2007 |
4.8
|
0.10
|
4.90
|
4.80
|
0.10 |
0.05
|
4.95
|
|
w.e.f: 23.08.2007 75% |
- |
- |
- |
3.00 |
0.06 |
0.03 |
3.09 |
3. |
TOUR OPERATOR |
60% |
4.8 |
0.10 |
4.90 |
4.80 |
0.10 |
0.05 |
4.95 |
|
Other than package tour
|
|
|
|
|
|
|
|
|
4
|
TOUR OPERATOR
|
90%
|
1.2 |
0.02 |
1.22 |
1.20 |
0.02 |
0.01 |
1.24 |
|
When accomodation alone is arranged
(Hotel Booking Commission)
|
|
|
|
|
|
|
|
|
5
|
RENT -A- CAB OPERATOR
|
60%
|
4.8 |
0.10 |
4.90 |
4.80 |
0.10 |
0.05 |
4.95 |
|
|
|
|
|
|
|
|
|
|
6 |
MANDAP KEEPER
|
40% |
7.2 |
0.14 |
7.34 |
7.20 |
0.14 |
0.07 |
7.42 |
|
When service is provided by a Hotel as Mandap Keeper includes catering
|
|
|
|
|
|
|
|
|
7 |
CONVENTION SERVICE
|
40% |
7.2 |
0.14 |
7.34 |
7.20 |
0.14 |
0.07 |
7.42 |
|
when catering is also provided
|
|
|
|
|
|
|
|
|
8 |
OUTDOOR CATERING
|
50% |
6 |
0.12 |
6.12 |
6.00 |
0.12 |
0.06 |
6.18 |
|
When food is provided along with catering service.
|
|
|
|
|
|
|
|
|
9
|
PANDAL AND SHAMIANA
|
30% |
8.4 |
0.17 |
8.57 |
8.40 |
0.17 |
0.08 |
8.65 |
| |
When the servce provider also provides catering service.
|
|
|
|
|
|
|
|
|
| 10 |
GOODS TRANSPORT AGENCY
|
75% |
3 |
0.06 |
3.06 |
3.00 |
0.06 |
0.03 |
3.09 |
| |
|
|
|
|
|
|
|
|
|
| 11 |
COMMISSIONING & INSTALLATION
|
67% |
4 |
0.08 |
4.08 |
4.00 |
0.08 |
0.04 |
4.12 |
| |
When machines/ equipments are also supplied
|
|
|
|
|
|
|
|
|
12
|
COMMERCIAL OR INDUSTRIAL
|
67% |
4 |
0.08 |
4.08 |
4.00 |
0.08 |
0.04 |
4.12 |
| |
CONSTRUCTION SERVICE
|
|
|
|
|
|
|
|
|
| 13 |
CONSTRUCTION OF COMPLEX |
67% |
4.00 |
0.08 |
4.08 |
4.00 |
0.08 |
0.04 |
4.12 |
| |
|
|
|
|
|
|
|
|
|
| 14 |
Works Contract Service w.e.f: |
|
|
|
|
2.00 |
0.04 |
0.02 |
2.06 |
| |
|
|
|
|
|
|
|
|
|
15
|
ALL OTHER CATEGORIES |
0 |
12 |
0.24 |
12.24 |
12 |
0.24 |
0.12 |
12.36 |
