2017 (2) TMI 489

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..... Appellant Shri D.K. Deb, Assistant Commissioner (AR), for Respondent ORDER Per Anil G. Shakkarwar The present appeal is filed against Order-in-Original No. KNP-EXCUS-000-COM-030-13-14 dated 04/02/2014. 2. The brief facts of the case are that the appellants are private bus operator engaged in providing mainly the services of transportation to children to transport them from their residences to .....

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..... ces and said services are exempt as clarified by CBEC under letter F.No.137/70/2007-CX-4 dated 15.12.2008. The original authority has held that the said clarification deals with such cab when it is engaged by the school but in the present case the consideration is received from the parents of the children and therefore, it is not engaged by school and therefore said clarification is not applicable .....

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..... school going students. They have further contended that as per serial No.09 of Notification No.25/2012-ST dated 20th June, 2012 read with clause (f) of definition in the said notification, it is clear that any service of transportation of students for educational purpose is exempted from Service Tax with effect from 01.07.2012. 4. Heard the learned Counsel for appellant. He has contended that th .....

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..... no such restriction in the said provisions. 5. Heard the learned D.R. for revenue, who has supported the impugned Order-in-Original. 6. Having considered the rival contentions and on perusal of records we understand that the appellant has provided bus service to the students going to Delhi Public School and Jain International School and said schools have entered into contract with the appellant .....

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..... d 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 educa .....

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