Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Amendment of section 66D - service tax - service of transportation of passengers - these services will be omitted from the Negative List - These services become taxable with effect from 1.06.2016. subject to abatement - However, such services by a non-air-conditioned contract carriage will continue to be exempted by way of exemption notification [Notification No. 25/2012-ST, as amended by notification No. 09/2016-ST, dated 1st March, 2016 refers].
Amendment of section 66D - service tax - service of transportation of passengers - these services will be omitted from the Negative List - These services become taxable with effect from 1.06.2016. subject to abatement - However, such services by a non-air-conditioned contract carriage will continue to be exempted by way of exemption notification [Notification No. 25/2012-ST, as amended by notification No. 09/2016-ST, dated 1st March, 2016 refers].
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