After examining the contracts between the appellant and the governments of Sikkim and Jharkhand, the Tribunal observed that the appellant was right in asserting that they provided transportation services to the public and hence, exempt from service tax
Recently in a case , the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, held that transportation of passengers by ropeway is exempt from service tax. The decision came in response to appeals filed by the appellant, M/s. Damodar Ropeways & Infra Limited, which operates several ropeways in India, including in…
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