Transport of passengers exemption narrowed to exclude air conditioned contract carriages while preserving specified non airconditioned and stage carriage relief. Exemption from service tax for transport of passengers is specified by mode and locale: air services at designated regional airports; non airconditioned ... Summary
Transport of passengers exemption narrowed to exclude air conditioned contract carriages while preserving specified non airconditioned and stage carriage relief.
Exemption from service tax for transport of passengers is specified by mode and locale: air services at designated regional airports; non airconditioned contract carriage excluding tourism, conducted tours, charter or hire; and stage carriage other than air conditioned stage carriage. Amendments removed exemption for air conditioned contract carriages and for ropeway/cable car/aerial tramway, and statutory definitions of "airport", "contract carriage" and "stage carriage" govern applicability.
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