9911796707
TMI Blog2023 (8) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice clearly for the school children who are taking education in the school run by M/s. J K Paper Limited - HELD THAT:- From the definition of Cab 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 of cab. In this case it is admitted fact that the motor vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 bus service for transportation of schoo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of cab. In this case it is admitted fact that the motor vehicle has been used by an educational body i.e., school for transportation of school children. Therefore, the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able 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 order is modified. The appeal is allowed with consequential relief, if any, in accordance with law. Stay Application also stands disposed of. (Pronounced in the open court on 17.08.2023 ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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