What is criteria for abatement availment

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Querist : Anonymous (Querist)
05 August 2014 what is criteria for availment of Abatement of service tax for rent a cab operator, and when abatement not available.

05 August 2014 Abatement to Rent a cab operator is provided vide Notification No 26/2012.

In that notification condition for abatement is also provided which is as follows-

"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"

In short if you are not availing Cenvat you can take Abatement.


06 August 2014 if your are not availing the input credit then you take abetment under the rent a cab services.




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