Service of transportation of passengers
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....engers, with or without accompanied belongings, by - (i) a stage carriage; (ii) railways in a class other than - (A) first class; or (B) an air conditioned coach; (iii) metro, monorail or tramway; (iv) inland waterways; (v) public transport in a vessel of less than fifteen tonne net, other than predominantly for tourism purpose; and (vi) metered cabs or auto rickshaws; Note:- Amendment w.e.d. 1.6.2015:- The transportation of passengers by radio taxis is taxable service w.e.f. 1-10-2014.Thus the services which are generally known by different brand name like MERU, MEGA CAB etc. will become taxable service. W.e.f. 1.6.2016 Service of transportation of passengers, with or without accompanied belongings, by - (i) [***] (ii) ra....
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....917.) Section 65B(32) - "metered cab" means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder; Section 65B(38) - "port" has the meaning assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908; (15 of 1908.) Section 65B(46) - "stage carriage" shall have the meaning assigned to it in clause (40) of section 2 o....
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