Category - Transportation facility provided to the students

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..... Category - Transportation facility provided to the students
Query (Issue) Started By: - K.K.TREHAN Dated:- 11-2-2006 Last Reply Date:- 13-2-2006 Service Tax
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Service Tax
An edu .....

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..... cational 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 i .....

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..... nstitution 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 soc .....

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..... iety 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 th .....

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..... e 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 scho .....

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..... ol, 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 li .....

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..... able to service tax under this category. However, if it is running buses under contract carriage permit, the position may differ. Full facts are required.
Discussion Forum - Knowledge Sharing .....

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