https://www.taxtmi.com/caselaws?id=775645 The CESTAT held that the appellant's arrangement for providing bus services to transport employees and school children did not attract service tax under the contract carriage or tour operator categories. The activity was exempt under Notification No. 25/2012, entry 23(b), and no tax was leviable under Section 75 of the Finance Act, 2001, and Notification No. 20/2009. The department's reliance on a prior HC decision was found inapplicable due to differing facts. The demand for service tax and penalty was set aside, and the appeal was allowed. The department's appeal against the extended period demand was withdrawn, and the order confirming tax demand for the normal period was quashed. en-us Fri, 25 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775645 The CESTAT held that the appellant's arrangement for providing bus services to transport employees and school children did not attract service tax under the contract carriage or tour operator categories. The activity was exempt under Notification No. 25/2012, entry 23(b), and no tax was leviable under Section 75 of the Finance Act, 2001, and Notification No. 20/2009. The department's reliance on a prior HC decision was found inapplicable due to differing facts. The demand for service tax and penalty was set aside, and the appeal was allowed. The department's appeal against the extended period demand was withdrawn, and the order confirming tax demand for the normal period was quashed. Case-Laws Service Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775645