Entry 6 (b)-service in relation to an aircraft or vessel ,inside or outside the precincts of a port or an airport =taxable to every person (govt or non govt)
(c) transport of goods or passengers =same treatment as above -taxable for everyone
But entry 6(a)=service of dept of post ,speed post,express parcel post,life insurance ,agency services -taxable to a person other than CG,SG,Union territory
am i right
CAclubindia
