https://www.taxtmi.com/forum/issue?id=4936 Transport of passengers by contract carriage for tourism is taxable. Because the supplier is a State Road Transport Corporation and not an individual, HUF, partnership firm or association of persons, the Reverse Charge mechanism does not apply; the service provider must collect and remit the Service Tax. en-us Tue, 13 Nov 2012 10:53:55 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4936 Transport of passengers by contract carriage for tourism is taxable. Because the supplier is a State Road Transport Corporation and not an individual, HUF, partnership firm or association of persons, the Reverse Charge mechanism does not apply; the service provider must collect and remit the Service Tax. Discussion-Forum Service Tax Tue, 13 Nov 2012 10:53:55 +0530 https://www.taxtmi.com/forum/issue?id=4936