CHARTERED ACCOUNTANT
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Definitions as per Section 2 of the Motor Vehicle Act, 1988:
(40) "Stage carriage” means a motor vehicle constructed or adapted to carry more than six passengers for hire or reward at separate fares paid by or for individual passengers for whole journey or for stages of journey .
(7) “Contract carriage” means a motor vehicle which carries a passenger or passengers for hire or reward and is engaged under a contract, whether express or implied for the use of such vehicle as a whole for the carriage of passengers mentioned therein and entered into by a person with holder of a permit in relation to such vehicle or any person authorized by him in his behalf, on a fixed or an agreed rate of sum- (a)on a time basis, whether or not with reference to any route or distance; or (b)from one point to another, and in either case, without stopping to pick up or set-down passengers not included in the contract any where during the journey, and includes - i) a maxi cab, and ii)a motor cab, notwithstanding that separate fare are charged for its passengers.
(43) “Tourist vehicle” means a Contract Carriage constructed or adopted and equipped and maintained in accordance with such specifications, as may be prescribed in this behalf.
" Metered cab" is defined to mean 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.
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66D: Negative List of Services (Applicable wef 1 July 2012 vide Not. No. 19/2012-ST dated 5 June 2012)
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(o) service of transportation of passengers, with or without accompanied belongings, by— (i) a stage carriage; (ii) railways in a class other than— (A) first class; or
Definitions as per Section 2 of the Motor Vehicle Act, 1988:
(40) "Stage carriage” means a motor vehicle constructed or adapted to carry more than six passengers for hire or reward at separate fares paid by or for individual passengers for whole journey or for stages of journey .
(7) “Contract carriage” means a motor vehicle which carries a passenger or passengers for hire or reward and is engaged under a contract, whether express or implied for the use of such vehicle as a whole for the carriage of passengers mentioned therein and entered into by a person with holder of a permit in relation to such vehicle or any person authorized by him in his behalf, on a fixed or an agreed rate of sum- (a)on a time basis, whether or not with reference to any route or distance; or (b)from one point to another, and in either case, without stopping to pick up or set-down passengers not included in the contract any where during the journey, and includes - i) a maxi cab, and ii)a motor cab, notwithstanding that separate fare are charged for its passengers.
(43) “Tourist vehicle” means a Contract Carriage constructed or adopted and equipped and maintained in accordance with such specifications, as may be prescribed in this behalf.
" Metered cab" is defined to mean 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.
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66D: Negative List of Services (Applicable wef 1 July 2012 vide Not. No. 19/2012-ST dated 5 June 2012)
…
(o) service of transportation of passengers, with or without accompanied belongings, by— (i) a stage carriage; (ii) railways in a class other than— (A) first class; or