Transportation of students by schools not liable to Service tax

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.... No. 17/2009 Dated 13-3-2009 It was already clarified vide Board's letter F.No. 137/70/2007-CX.4 dated 26-4-2008 that schools running transport services for their students are not liable to pay Serv....

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....as specifically been excluded from the scope of taxable service. Hence, activity of transportation of school children on cabs owned by school or hired by school does not attract Service tax. 3. This ....