https://www.taxtmi.com/article/detailed?id=1883 Rule 11 designates the place of provision for passenger transport as the location where passengers embark for a continuous journey, with continuous journey, leg of journey and stopover defined to distinguish when separate ticketing creates separate places of provision. Tickets serve as invoices under Service Tax Rules. CENVAT treats passenger motor vehicles registered to the provider as capital goods for certain output services. Section 66D(o) and notifications specify exempt modes and conditional exemptions, including partial value-based reliefs subject to CENVAT conditions. en-us Wed, 12 Sep 2012 08:43:05 +0530 Wed, 12 Sep 2012 08:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1883 Rule 11 designates the place of provision for passenger transport as the location where passengers embark for a continuous journey, with continuous journey, leg of journey and stopover defined to distinguish when separate ticketing creates separate places of provision. Tickets serve as invoices under Service Tax Rules. CENVAT treats passenger motor vehicles registered to the provider as capital goods for certain output services. Section 66D(o) and notifications specify exempt modes and conditional exemptions, including partial value-based reliefs subject to CENVAT conditions. Articles Service Tax Wed, 12 Sep 2012 08:43:05 +0530 https://www.taxtmi.com/article/detailed?id=1883