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2023 (10) TMI 738 - CESTAT AHMEDABADLevy of service tax - rent-a cab service - appellant had provided buses for transportation of students, facilities and staff to Vadodara Institute of Engineering, which is an educational institution - scope of cab. Appellant submits that the bus service was provided by the appellant for use by the educational body, therefore, this is not included within the meaning of cab. HELD THAT:- There is no dispute in the fact that for the purpose of transportation by bus the appellant had entered into a contract with the education institution namely Vadodara Institute of Engineering which is undisputedly an education institute - From the definition of rent – a – cab scheme operator service, the motor vehicle rented for use by an education institute shall not be included within a meaning of a cab, therefore, renting of bus for an educational institution is clearly excluded from the definition of ‘cab' for the purpose of levy of service tax under rent- a – cab scheme operator service. It is also found that as per the CBEC Letter F. No.137/70/2007- CX.4 dated 26.04.2008 that school running transport services for their students are not liable to payment of service tax under the category of tour operator. The activity is not taxable under rent – a – cab operator service - Appeal allowed.
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