(viii) The value of land is included in the amount charged from the service receiver. (vii) Cenvat credits on inputs used for providing the taxable service has not been taken. (vi) This exemption shall not apply in such cases where the invoice, bill or challan issued by the tour operator, in relation to a tour, only includes the service charges for arranging or booking accommodation for any person and does not include the cost of such accommodation. (v) The invoice bill or challan issued indicates that it is towards the charges for such accommodation. (iv) The bill issued for this purpose indicates that it is inclusive of charges for such a tour. (iii) cenvat credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken. (ii) cenvat credit on inputs and capital goods, used for providing the taxable service, has not been taken. (i) cenvat credit on any goods classifiable under chapters 1 to 22 of Central Excise Tariff Act,1985 used for providing the taxable service, has not been taken. (i) for a residential unit having carpet area upto 2000 square feet and the amount charged is less than rupees one crore (iii) Tour service вЂ“ simple tour servicesД¬onstruction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly

(ii) Tour service вЂ“service solely of arranging or booking accommodation for any person in relation to a tour Renting of any motor vehicle designed to carry passengers Renting of hotels, inns, guest houses, clubs, campsites, or other commercial places meant for residential or lodging purposes Transport of passengers by air, with or without accompanied belongings Supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any place specially arranged for organizing a function) together with renting of such premises Transport of passengers with or without accompanied belonging by rail Sr No.ДЇinancial leasing including hire purchase

This Chart will provide the effective rates on such services. This is mainly due to material value or non-service element included in total value of these services.ДЄlso Read- Service Tax Changes applicable from However applicable rate is different for many services which may be subject to fulfillment of some conditions. Normal Service tax rate with effect from 1 st June 2015 is 14%.

Amc security pro code 2015