Category - Transportation facility provided to the students

[R K Verma]

My client is engaged in business of providing coaching to the student, for which he is also provided Transport facility to the students, for which my client have some buses which is on contract carriage permit and some on hired from out side. Now my querry is - Whether the transportation charges received from the students are subject to Service tax under the head 'tour Operator' or this is not taxable? kindly clarify. thanks

[Surender Gupta]

This issue is under dispute and Madhya Pradesh High Court has stayed the recovery of Service Tax by the Union Government.

[Guest]

Can u quote reference to the issue under dispute as mentioned?

[Surender Gupta]

Kindly refer to page no. J133 STR Vol 2 part 2.

AI Summary

Coaching Service's Student Transportation Charges: Are They Subject to Service Tax as 'Tour Operator' Services? A client providing coaching services, which includes transportation for students using buses with contract carriage permits and hired vehicles, inquired whether the transportation charges are subject to service tax under 'tour operator' services. One respondent mentioned that the Madhya Pradesh High Court has stayed the recovery of such service tax by the Union Government, indicating the issue is under dispute. Another participant requested a reference for the dispute, and the initial respondent directed them to a specific page in a legal publication for further details.