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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Rent-a-cab operating services for use by an educational body ...


Educational Institutions' Rent-a-Cab Services Exempt from Tax; Excludes Commercial Training Centers Under "Cab" Services Rule.

December 27, 2015

Case Laws     Service Tax     AT

Rent-a-cab operating services for use by an educational body imparting skill or knowledge or lesson on any subject or field, other than a commercial training or coaching centre, are not includible in the meaning of "cab" and hence not taxable in the "rent-a-cab operator service" - prima facie case is in favor of assessee - AT

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