Service of transportation of passengers: phased negative list amendments expand taxable services and clarify exemptions and meter cab treatment. The negative list and subsequent amendments define which passenger transport services are exempt from service tax and which are taxable. Exclusions covered stage carriage; most non first class or non air conditioned railway travel; metro/monorail/tramway; inland waterways; and small public vessels not predominantly for tourism, with later inclusion of metered cabs/auto rickshaws and taxation of radio taxis. Omission of the stage carriage exclusion rendered many services taxable, while specified exemption notifications preserve relief for certain non air conditioned contract carriages. Key statutory definitions (metered cab, stage carriage, inland waterway, vessel) and Board clarifications determine scope and applicability.