TMI BlogContract CarriageX X X X Extracts X X X X X X X X Extracts X X X X ..... Contract Carriage X X X X Extracts X X X X X X X X Extracts X X X X ..... Transports namely transporting tourists or passengers from one place to another either within the state or inter-state. A separate permit is given by the Regional Transport Authority for flying or op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erating Contract Carriages. I want to know as to whether the contract carriage operators (with air-conditioned coach or without air-conditioned) are liable to pay service tax. My friend told me that o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly Air Conditioned Contract Carriage operators alone pay service tax and others need not pay. I don't understand my friend's view. please clarify the same. Reply By CA Sumit Aggarwal: The Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply: Hi Krithiga, This is to clarify that as per Mega Exemption Notification No. 25/2012 - Service Tax dated 20-06-2012 (as amended time to time), Transport of passengers, with or without accompanie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d belongings, by non- airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire is exempt from the whole of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. (Refer S. No. 23 (b))
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