TMI Blog2018 (1) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... er business auxiliary services or otherwise? - Held that: - Board vide circular No 137/155/2007 CX.4 dated 02.08.2007 has categorically clarified that mere renting of buses prior to 1.6.2007 will not be taxable under business auxiliary services or any other services. If this is the clarification given by the Board, both the lower authorities have erred in holding that amounts received by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultant was correct in bringing to our notice that Central Board of Excise and Customs by clarificatory circular No 137/155/2007 CX.4 dated 02.08.2007 has clarified as under: w.e.f. 1.6.2007, the scope of term cab has been expanded to include within its scope the motor vehicle capable of carrying more than 12 passengers for hire. Therefore, w.e.f.1.6.2007, service tax would be applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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