A large section of people involved in Transports namely transporting tourists or passengers from one place to another either within the state or inter-state. A separate permit is given by the Regional Transport Authority for flying or operating Contract Carriages. I want to know as to whether the contract carriage operators (with air-conditioned coach or without air-conditioned) are liable to pay service tax. My friend told me that only Air Conditioned Contract Carriage operators alone pay service tax and others need not pay. I don't understand my friend's view. please clarify the same.
Contract Carriage
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