2018 (1) TMI 648

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..... n for hiring out the buses to APSRTC during the period 2005-06, 2006-07 (prior to 01.06.2007) would amount to taxable services under business auxiliary services or otherwise? - Held that: - Board vide circular No 137/155/2007 CX.4 dated 02.08.2007 has categorically clarified that mere renting of buses prior to 1.6.2007 will not be taxable under business auxiliary services or any other services. If .....

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..... ry services or otherwise. Learned consultant was correct in bringing to our notice that Central Board of Excise and Customs by clarificatory circular No 137/155/2007 CX.4 dated 02.08.2007 has clarified as under: " w.e.f. 1.6.2007, the scope of term 'cab' has been expanded to include within its scope the 'motor vehicle capable of carrying more than 12 passengers for hire. Therefore, w.e.f.1.6.20 .....

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