2023 (10) TMI 738

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....ad charged bus fees as prescribed by the Institution from the students and staff as per the contract. The case of the department is that the appellant is liable to pay service tax under the category of rent-a cab service. 2. Shri A X S Jiwan, Learned Consultant appearing on behalf of the Appellant submits that the bus service was provided by the appellant for use by the educational body, therefore, this is not included within the meaning of cab. Therefore, the same is not taxable. 2.1 He further submits that the lower authority has wrongly interpreted the CBEC's Letter F. No. 137/70/2007-CX 4 (Pt) dated 15.12.2008 whereas as per the board circular the appellant's activity of providing bus for education institutions is not taxable. He ....

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....or lessons on any subject or field, other than a commercial training or coaching centre, shall not be included within the meaning of cab;" 4.1 From the above definition of rent - a - cab scheme operator service, the motor vehicle rented for use by an education institute shall not be included within a meaning of a cab, therefore, renting of bus for an educational institution is clearly excluded from the definition of 'cab' for the purpose of levy of service tax under rent- a - cab scheme operator service. 4.2 We also find that as per the CBEC Letter F. No.137/70/2007- CX.4 dated 26.04.2008 that school running transport services for their students are not liable to payment of service tax under the category of tour operator. This iss....