TMI Blog2017 (2) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... ucational 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. - ST/52772/2014-CU [DB] - ST/A/70074/2017-CU[DB] - Dated:- 10-1-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr.Anil G. Shakkarwar, Member (Technical) Shri Dharmendra Srivastava, C.A., for Appellant Shri D.K. Deb, Assistant Commissioner (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged by school and therefore said clarification is not applicable in the present case. For the period after 01.07.2012, he has held that the Mega exemption under Notification No.25/2012 is not applicable in the present case and therefore he has denied the benefit of said notification and confirmed the demand and imposed equal penalty. Aggrieved by the said order, appellant is before this Tribunal. 3. The appellant has contended that the terms of agreement with Delhi Public School clearly provide that appellant shall provide transportation facility to the students of the said schools and teaching staff. They have further contended that there is no dispute that the said buses were engaged in providing transportation to the children who we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 for providing said services for transportation of children and that the transportation charges were to be collected by the appellant directly from the parents of those school going children and there is no dispute that such buses were used for the said purpose as per the show cause notice. The proviso to the definition of Cab provided by Section 65(20) of Finance Act, 1994 with effect from 01.06.2007 provides that Maxi Cab referred to in sub clause-(ii) or motor vehicles referred to in Sub clause-(iii) which is rented fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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