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    <title>2023 (10) TMI 738 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal concluded that the transportation services provided by the appellant to the educational institution are not taxable under the rent-a-cab service category. The Tribunal determined that renting buses for educational purposes does not fall under the definition of a cab for service tax purposes, referencing a CBEC circular and a previous judgment. Consequently, the Tribunal set aside the impugned order and allowed the appeals, ruling in favor of the appellant. The decision was pronounced on 05.10.2023.</description>
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      <description>The Tribunal concluded that the transportation services provided by the appellant to the educational institution are not taxable under the rent-a-cab service category. The Tribunal determined that renting buses for educational purposes does not fall under the definition of a cab for service tax purposes, referencing a CBEC circular and a previous judgment. Consequently, the Tribunal set aside the impugned order and allowed the appeals, ruling in favor of the appellant. The decision was pronounced on 05.10.2023.</description>
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