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    <title>Service tax applicability on transport facility</title>
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    <description>A private trust operating a school purchased minibuses to transport pupils to and from school; the question whether this, or alternatively hiring buses from a private contractor, attracts service tax (including as a tour-operator service) was posed. The respondent advised that the activity of carrying children between home and school in the described circumstances is not liable to service tax, and the reply did not identify any different outcome if the trust were a charitable trust or if buses were hired.</description>
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    <pubDate>Wed, 02 Apr 2008 22:17:26 +0530</pubDate>
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      <title>Service tax applicability on transport facility</title>
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      <description>A private trust operating a school purchased minibuses to transport pupils to and from school; the question whether this, or alternatively hiring buses from a private contractor, attracts service tax (including as a tour-operator service) was posed. The respondent advised that the activity of carrying children between home and school in the described circumstances is not liable to service tax, and the reply did not identify any different outcome if the trust were a charitable trust or if buses were hired.</description>
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      <pubDate>Wed, 02 Apr 2008 22:17:26 +0530</pubDate>
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