2017 (2) TMI 489

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....g mainly the services of transportation to children to transport them from their residences to school and from school to respective residences. It appeared to revenue that the said service was covered under Rent-a-cab Scheme Operator Service and was taxable to Service Tax. Therefore, appellant were issued with a show cause notice dated 05.03.2013 demanding service tax of Rs. 74,37,463/- under the service Rent-a-cab Scheme Operator Service from October, 2007 to 30th June, 2012 and under other than negative list service from 01.07.2012 to 31.12.2012. The appellant submitted before the Original authority that they have entered into contract with two schools namely Delhi Public School and Jain International School for providing transportation s....

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....efinition in the said notification, it is clear that any service of transportation of students for educational purpose is exempted from Service Tax with effect from 01.07.2012. 4. Heard the learned Counsel for appellant. He has contended that the said clarification dated 15 December, 2008 was in respect of the words used in definition of 'Cab' in the first proviso under the said definition "rented for use by an educational body" and contended that there is no dispute that the said buses were used for transportation of students from resident to school and school to the resident. There is no dispute that the transport operator has entered into contract with the school and schools have imposed conditions on them. The only issue is t....