2023 (8) TMI 1319

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....the Appellant Shri P. Ganesan, Superintendent (AR) for the Respondent ORDER The brief facts of the case are that the appellant has provided buses for transportation of the school children during the period 01.06.07 to March 2008 relevant to the present demand to the school owned and managed by M/s J.K Paper Limited. For the said transportation the appellant has collected the rent on month....

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....ransport Corpn. - 2016 (42) STR 32 (Tri. Mumbai) • Sangam travels - 2017 (50) STR 297 (Tri. All.) • Skyline Motors  India Pvt Ltd - 2017 (6) GSTL 65 (Tri. All.) 3. Shri P. Ganesan, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and per....

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.... is rented  for  use by an  educational  body imparting  skill or knowledge  or lessons  on any subject  or field, other than a commercial training  or  coaching centre, shall not be included within  the meaning of cab;" From the above definition it can be seen that the motor vehicle which is rented for use by an educational body imparting&....

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....ely used for transportation of children and not for the business purpose of J.K Paper Ltd. Accordingly, we are of the considered view that the use of motor vehicle being for transportation of school children is clearly excluded from the definition of rent- a - cab service. Therefore, the same is not liable to service tax. This issue has been considered in various judgment cited by the appellant wh....