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        Case ID :
        Service Tax

        Transportation of students by schools not liable to Service tax

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        Student transportation exemption: school operated or hired cabs for pupil conveyance are not subject to service tax. Schools operating transport for students are not liable to service tax: school owned cabs do not constitute renting a cab and schools are not tour operators; hiring cabs for pupil conveyance is also excluded from taxable services under the Board's clarifications.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Student transportation exemption: school operated or hired cabs for pupil conveyance are not subject to service tax.

                                Schools operating transport for students are not liable to service tax: school owned cabs do not constitute renting a cab and schools are not tour operators; hiring cabs for pupil conveyance is also excluded from taxable services under the Board's clarifications.


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