Transport of passengers

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) a contract carriage for the transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) ropeway, cable car or aerial tramway; From 11.7.2014 to 31.3.2016 - Notification No.06/2014 - dated 11th July, 2014 23. Transport....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. As a result, any service provided for transport of passenger by air-conditioned contract carriage including which are used for point to point travel, will attract service tax, with immediate effect. From 1.4.2016 to 31.5.2016 - Notification No. 09/2016 - Dated 1-3-2016 23. Transport of passengers, with or without accompanied belongings, by - (a) air, embarking from or terminating in an air....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or" (bb) stage carriage other than air-conditioned stage carriage (c) **** Amending Notes w.e.f. 1.6.2016:- Services by a stage carriage were in the negative ....