Transport of passengers - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 23 Transport of passengers (w.e.f. 1st July, 2012) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.7.2012 to 10.7.2014 23. Transport of passengers, with or without accompanied belongings, by - (a) air, embarking from or terminating in an airport located 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 of passengers, with or without accompanied belongings, by - (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, 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 (c) ropeway, cable car or aerial tramway; Amending Notes w.e.f. 11.7.2014:- Presently service of passenger transportation by a contract carriage other than for the purposes of tourism, conducted tour, charter or hire, is exempt from service tax [Sl.No.23 (b)]. The scope of exemption is being reduced by withdrawing the exemption in respect of air-conditioned contract carriages. 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 airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, 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 (c) **** Amending Notes w.e.f. 1.4.2016:- Exemption under Sl. No. 23 (c) of the notification No.25/2012-ST on transport of passengers, with or without accompanied belongings, by ropeway, cable car or aerial tramway has been withdrawn. From 1.6.2016 - 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 airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, 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 list of services [ clause (o) (i) of section 66D ]. As this entry has been to be omitted through Finance Act, 2016, a new entry has been inserted in notification No.25/2012-ST so as to exempt services by a stage carriage other than air conditioned stage carriage Meanings and Definitions: airport has the meaning assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994; contract carriage has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988), 65B (46) stage carriage shall have the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988; (59 of 1988.)