https://www.taxtmi.com/article/detailed?id=5796 Transport services provided by an educational institution to its students, faculty and staff are expressly exempted from service tax under the amended exemption entry, and transport by contract carriage is separately exempted provided it meets the contract carriage conditions: motor vehicle use, carriage on hire or reward, exclusive carriage under a contract with a permit holder for fixed or agreed consideration on a time or destination basis, and no picking up of non contract passengers, with an exclusion for tourism. en-us Sat, 23 Aug 2014 08:09:35 +0530 Sat, 23 Aug 2014 08:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5796 Transport services provided by an educational institution to its students, faculty and staff are expressly exempted from service tax under the amended exemption entry, and transport by contract carriage is separately exempted provided it meets the contract carriage conditions: motor vehicle use, carriage on hire or reward, exclusive carriage under a contract with a permit holder for fixed or agreed consideration on a time or destination basis, and no picking up of non contract passengers, with an exclusion for tourism. Articles Service Tax Sat, 23 Aug 2014 08:09:35 +0530 https://www.taxtmi.com/article/detailed?id=5796