The ST component should be 3.09% after abetment and not 3.708% for the following reasons The carpet area of my appartment is 1450 odd Sq ft The cost of the appartment is less than 1 crore. Let me explain why it is <1 crore Items where abatement is not applicable and is currently being charged at 12.36% a) PLC is Rs 4,14,000 b) Club Development Charge is Rs 1,50,000 Item not taxable EDC/IDC which is a levy or tax hence cant be taxed again and does not form part of the sale proceeding = Rs 6,83,100 Grand total of the above non abetement related costs = Rs 12,47,100 Total cost charged of my unit excluding the service tax is Rs 1,09,65,600 (as per BBA) Total amount to be considered for the abetement and s.tax calculation is Rs 1,09,65,600 minus (-) 12,47,100 = Rs 97,18,500/- which is lesser than 1CR. Basis the above please correct the STax amount to 3.09% instead of 3.708% Question:- What is the meaning of amount charged as per the condition of NN. 26/2013, entry no. 12. ?