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TMI Blog2023 (10) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... tered into a contract with the education institution namely Vadodara Institute of Engineering which is undisputedly an education institute - From the 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. It is also found 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. The activity is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Shri Anoop Kumar Mudvel, 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. We find that the issue lies in a narrow compass that transportation by bus for students and staff of educational institute is liable to service tax or otherwise. There is no dispute in the fact that for the purpose of transportation by bus the appellant had entered into a contract with the education institution namely Vadodara Institute of Engineering which is undisputedly an education institute. For the purpose of levy of service tax on rent a cab service the rent- a cab operator s scheme defined as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the rival contentions and on perusal of records we understand that the appellant has provided bus service to the students going to Delhi Public School and Jain International School and said schools have entered into contract with the appellant for providing said services for transportation of children and that the transportation charges were to be collected by the appellant directly from the parents of those school going children and there is no dispute that such buses were used for the said purpose as per the show cause notice. The proviso to the definition of Cab provided by Section 65(20) of Finance Act, 1994 with effect from 1-6-2007 provides that Maxi Cab referred to in sub-clause (ii) or motor vehicles referred to in sub-clause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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