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TMI BlogService of transportation of passengersX X X X Extracts X X X X X X X X Extracts X X X X ..... sengers, 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) r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1917.) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Port Blair (mainland - island) or Port Blair to Havelock (inter island), be covered in the negative list entry? Yes in case the transportation is not predominantly for tourism purpose as such transportation by a vessel (of any size) is between two places located in India. 4.15.5 What is the scope of the phrase 'predominantly for tourism purpose' which qualifies the negative list entry relating to public transportation of passengers by a vessel in sub-clause (v) of clause (o) of section 66D? The words 'other than predominantly for tourism purpose' qualify the preceding words "public transport". This implies that the public transport by a vessel should not be predominantly for tourism purposes. Normal public ship ..... X X X X Extracts X X X X X X X X Extracts X X X X
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