Passenger Transport is covered in negative list and hence exempt

However,following are taxable

  • a stage carriage;
  • railways in a class other than (i) first class; or (ii) an AC coach;
  • metro, monorail or tramway
  •  inland waterways;
  • public transport, other than predominantly for tourism purpose, in a vessel between places located in India ; and
  • metered cabs, radio taxis or auto rickshaws.


  1. Service Tax
  2. Basic Concepts of Service Tax

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.