https://www.taxtmi.com/article/detailed?id=5566 Exemptions cover hire of motor vehicles given on hire to a State transport undertaking or to a goods transport agency, provided the hirer identity and vehicle purpose meet statutory definitions; and transport of passengers is exempt when effected by air from specified northeastern or designated airports, by contract carriage subject to exclusions for tourism/conducted tours/charter or hire, or by ropeway/cable car/aerial tramway. The statutory ingredients of contract carriage are carriage for hire or reward under a contract for exclusive use, entered with the permit holder or authorized person, on a time or point basis, without stopping to pick up or set down non contract passengers. en-us Sat, 12 Apr 2014 10:53:35 +0530 Sat, 12 Apr 2014 10:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5566 Exemptions cover hire of motor vehicles given on hire to a State transport undertaking or to a goods transport agency, provided the hirer identity and vehicle purpose meet statutory definitions; and transport of passengers is exempt when effected by air from specified northeastern or designated airports, by contract carriage subject to exclusions for tourism/conducted tours/charter or hire, or by ropeway/cable car/aerial tramway. The statutory ingredients of contract carriage are carriage for hire or reward under a contract for exclusive use, entered with the permit holder or authorized person, on a time or point basis, without stopping to pick up or set down non contract passengers. Articles Service Tax Sat, 12 Apr 2014 10:53:35 +0530 https://www.taxtmi.com/article/detailed?id=5566