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2017 (2) TMI 489 - AT - Service TaxRent-a-cab Scheme Operator Service - contract with two schools namely Delhi Public School and Jain International School for providing transportation service to the students enrolled in the said schools to bring students from their respective residences to school and back from school to residences - CBEC under letter F.No.137/70/2007-CX-4 dated 15.12.2008 - whether the said service is covered by the phrase rented for use by an educational body? Held that: - so long as the motor vehicles or cab which are rented by anyone and they are used by service receivers and such service is used by an educational body then such vehicles are not covered by definition of Cab in the said Section - In the present case the educational body is using the said vehicles for bringing the students to schools and back to their houses and they are also rented. Therefore, they are covered by the phrase rented for use by an educational body. Therefore, the vehicles are not covered by the definition of Cab under Section 65 (20) of the Finance Act, 1994 - appeal allowed - decided in favor of appellant.
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