https://www.taxtmi.com/caselaws?id=338789 The Tribunal allowed the appeal, ruling that transportation services provided by a private bus operator to school children were exempt from service tax under Notification No.25/2012. The Tribunal found that the services did not fall under the Rent-a-cab Scheme Operator Service and were used for educational purposes, qualifying for the exemption. Additionally, the Tribunal determined that the buses, being used by schools for student transportation, did not meet the definition of 'Cab' under the Finance Act, 1994. Consequently, the show cause notice was deemed unsustainable, and the appellant was granted consequential relief. en-us Tue, 10 Jan 2017 00:00:00 +0530 Thu, 31 Aug 2017 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338789 The Tribunal allowed the appeal, ruling that transportation services provided by a private bus operator to school children were exempt from service tax under Notification No.25/2012. The Tribunal found that the services did not fall under the Rent-a-cab Scheme Operator Service and were used for educational purposes, qualifying for the exemption. Additionally, the Tribunal determined that the buses, being used by schools for student transportation, did not meet the definition of 'Cab' under the Finance Act, 1994. Consequently, the show cause notice was deemed unsustainable, and the appellant was granted consequential relief. Case-Laws Service Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338789