9911796707
TMI Blog2023 (8) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... perintendent (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 monthly basis. The case of the department is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 perused the records. As per the facts of the case the appellant had provided the&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 skill or knowledge or lesson on any subject or field shall not be included within the meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 which supports the appellant's case; therefore, the demand is not sustainable. 5. Accordingly, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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