Tax liability on electronic commerce operators: responsibility for intra State service tax on specified transport and accommodation services. Notification prescribes that the electronic commerce operator shall pay tax on intra State supplies of specified services made through its platform, namely passenger transport by radio taxi, motorcab, maxicab and motor cycle, and accommodation services in commercial lodging, except where the supplier through the operator is liable for registration under the Ordinance; key definitions for 'radio taxi' and vehicle terms are provided.