22 January 2017
Dear Sir,ย
Whether service Tax would be applicable if a company is providing transportation to students of a private schools in delhi through private school cabs.ย The transport charge is collected directly by the company and not by the schools.
The company is basically the aggregator and provides the service of school transport only to the students and teachers. However separately the company through different cabs and other passenger vehicles provides the service of shared transport or car pooling service.
So whether the service tax is applicable to the students and teachers transportation service???
Thanks in Advance
22 January 2017
Thanks for your reply sir, But i am concerned with the wordings which are service provided 'to' an educational institution. However i providing services directly to the students and teachers. Even i am directly collecting the monthly charge from them. So even in that case also i am exempted from service tax.
22 January 2017
Even in that case your buses will be school bus and carrying students to educational institution it is exempted. Transport of passengers also exempted from service tax under Sl No. 23 of Mega exemption notification 25/2012.