TaxTMI 
TaxTMI 
TaxTMI 
Category - Transportation facility provided to the students
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....ategory - Transportation facility provided to the students<br> Query (Issue) Started By: - K.K.TREHAN Dated:- 11-2-2006 Last Reply Date:- 13-2-2006 Service Tax<br>Got 1 Reply<br>Service Tax<br>An educ....
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....ational institution (Society) running a network of schools is plying buses for transportation of school students only and charges transportation fee from the students. The Society is an educational in....
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....stitution notified u/s 10(23C)vi of the Income Tax Act, 1961. The society exists for the purpose of education and not for earning commercial profits. The Service tax Dept. on the plea that as the soci....
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....ety is charging transportation fee from the students, it is thus covered under the category " tour operators" and therefore exigible to service tax liability. Kindly advise whether the approach of the....
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.... Dept. is legaly tenable or not. Please support your advise with relevant provision/notification/circular/ case laws. Reply By Surender Gupta: The Reply: 1. This plea is not acceptable that the schoo....
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....l, being a charitable socieity, would remain exempt from service tax. 2. Though there is no enough data is available on record concerning this issue, apparently it seems that the school may not be lia....
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....ble to service tax under this category. However, if it is running buses under contract carriage permit, the position may differ. Full facts are required.<br> Discussion Forum - Knowledge Sharing ....