https://www.taxtmi.com/article/detailed?id=1807 Exemption removes service tax from passenger transport by air from specified airports, ropeway/cable car/aerial tramway, and contract carriage that meets the Motor Vehicles Act definition; contract carriage for tourism, conducted tours, charter or hire remains taxable. Contract carriage requires carriage for hire or reward under an express or implied contract for use of the whole vehicle, contractual entry with the permit-holder or authorized person, time-based or point-to-point consideration, and no picking up or setting down of non-contracted passengers during the journey; separately ticketed staged boarding on a route negates tax liability. en-us Mon, 09 Jul 2012 13:24:12 +0530 Sat, 14 Sep 2013 23:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1807 Exemption removes service tax from passenger transport by air from specified airports, ropeway/cable car/aerial tramway, and contract carriage that meets the Motor Vehicles Act definition; contract carriage for tourism, conducted tours, charter or hire remains taxable. Contract carriage requires carriage for hire or reward under an express or implied contract for use of the whole vehicle, contractual entry with the permit-holder or authorized person, time-based or point-to-point consideration, and no picking up or setting down of non-contracted passengers during the journey; separately ticketed staged boarding on a route negates tax liability. Articles Service Tax Mon, 09 Jul 2012 13:24:12 +0530 https://www.taxtmi.com/article/detailed?id=1807