https://www.taxtmi.com/caselaws?id=773984 Transportation services arranged with schools but billed and paid directly by parents were treated as taxable transport services, not exempt educational services. The AAAR noted that the school did not supply the service, did not receive it in the relevant legal sense, and did not bear the consideration; the agreements with schools were mainly regulatory arrangements to comply with bus rules. Because the exemption for transportation linked to an educational institution is strictly construed, the entry was found inapplicable where the service was neither provided by nor to an educational institution. The exemption was therefore denied. en-us Mon, 23 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773984 Transportation services arranged with schools but billed and paid directly by parents were treated as taxable transport services, not exempt educational services. The AAAR noted that the school did not supply the service, did not receive it in the relevant legal sense, and did not bear the consideration; the agreements with schools were mainly regulatory arrangements to comply with bus rules. Because the exemption for transportation linked to an educational institution is strictly construed, the entry was found inapplicable where the service was neither provided by nor to an educational institution. The exemption was therefore denied. Case-Laws GST Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773984