Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 1319 - AT - Service TaxLevy of Service Tax - rent- a-cab service - providing bus service to the school children for Transportation from their home to school and from school to home - service clearly for the school children who are taking education in the school run by M/s. J K Paper Limited - HELD THAT:- From the definition of Cab it can be seen that the motor vehicle which is rented for use by an educational body imparting skill or knowledge or lesson on any subject or field shall not be included within the meaning of cab. In this case it is admitted fact that the motor vehicle has been used by an educational body i.e., school for transportation of school children. Therefore, the same is excluded from the definition of rent-a -cab. The lower authorities have denied the exclusion of such service in definition on the ground that the service recipient is J.K paper Limited which is a commercial organization and cannot be treated as educational body - the use of motor vehicle being for transportation of school children is clearly excluded from the definition of rent- a – cab service. Therefore, the same is not liable to service tax. The impugned order is modified. The appeal is allowed.
|