https://www.taxtmi.com/article/detailed?id=5248 Transport charges charged by educational institutions for carrying students and staff typically fall within the definition of contract carriage under the Motor Vehicles Act and, as such, are covered by Point 23(ii) of the service tax mega-exemption notification when services are provided by the institution. Contract carriage requires carriage of specified passengers under an express or implied contract between fixed points without picking up outsiders. However, contract carriages used for tourism, conducted tours, charter or hire are excluded from this exemption. en-us Sat, 24 Aug 2013 07:52:32 +0530 Sat, 24 Aug 2013 07:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5248 Transport charges charged by educational institutions for carrying students and staff typically fall within the definition of contract carriage under the Motor Vehicles Act and, as such, are covered by Point 23(ii) of the service tax mega-exemption notification when services are provided by the institution. Contract carriage requires carriage of specified passengers under an express or implied contract between fixed points without picking up outsiders. However, contract carriages used for tourism, conducted tours, charter or hire are excluded from this exemption. Articles Service Tax Sat, 24 Aug 2013 07:52:32 +0530 https://www.taxtmi.com/article/detailed?id=5248