https://www.taxtmi.com/article/detailed?id=1588 Service tax applies to transport of passengers by cruise ships where a provider charges for carriage of persons embarking from a port or other port in India. A cruise ship is a vessel used for recreational or pleasure trips and excludes private, business/official, goods carrying vessels and vessels of or below fifteen net tonnage. The service is limited to passenger transport; the provider of the transport service is the taxable person/assessee when these conditions are satisfied. en-us Thu, 02 Feb 2012 06:51:04 +0530 Thu, 02 Feb 2012 06:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1588 Service tax applies to transport of passengers by cruise ships where a provider charges for carriage of persons embarking from a port or other port in India. A cruise ship is a vessel used for recreational or pleasure trips and excludes private, business/official, goods carrying vessels and vessels of or below fifteen net tonnage. The service is limited to passenger transport; the provider of the transport service is the taxable person/assessee when these conditions are satisfied. Articles Service Tax Thu, 02 Feb 2012 06:51:04 +0530 https://www.taxtmi.com/article/detailed?id=1588