TaxTMI 
TaxTMI 
Rented Vehicles for Student Transport by Schools Exempt from "Cab" Definition u/s 65(20) for Service Tax.
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....Rent-a-cab - the educational body is using the said vehicles for bringing the students to schools and back to their houses and they are also rented - they are covered by the phrase rented for use by an educational body. Therefore, the vehicles are not covered by the definition of Cab u/s 65(20) - AT....