CESTAT overturns service tax demand for school transportation, grants stay

The Appellate Tribunal CESTAT NEW DELHI allowed the appellant's appeal, annulling a service tax demand of Rs. 1,11,326 for school children transportation as tour operator service. The Tribunal dismissed the first appellate order, waived the pre-deposit requirement, and granted the stay application and appeal.

---

---

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal of the appellant, annulling the service tax demand of Rs. 1,11,326 related to transportation of school children as a tour operator service. The Tribunal found no substance in the first appellate order and waived the requirement of pre-deposit. The stay application and appeal were both allowed.

---