https://www.taxtmi.com/forum/issue?id=107015 Service tax is chargeable on air conditioned contract carriage transporting passengers on fixed routes, while non air conditioned contract carriage (other than radio taxi) is not subject to service tax under the substituted entry 23(b), which excludes tourism, conducted tour, charter or hire from that non taxable classification. en-us Fri, 11 Jul 2014 17:38:20 +0530 Thu, 23 Jan 2025 15:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107015 Service tax is chargeable on air conditioned contract carriage transporting passengers on fixed routes, while non air conditioned contract carriage (other than radio taxi) is not subject to service tax under the substituted entry 23(b), which excludes tourism, conducted tour, charter or hire from that non taxable classification. Discussion-Forum Service Tax Fri, 11 Jul 2014 17:38:20 +0530 https://www.taxtmi.com/forum/issue?id=107015