Court :
CESTAT, Ahmedabad
Brief :
The CESTAT, Ahmedabad in Akshar Travels v. C.C.E. & S.T.-Daman [Service Tax Appeal No. 263 of 2012-DB dated August 17, 2023] ruled that, use of motor vehicle for transportation of school children is clearly different from rent-a-cab service, hence no service tax is to be leviable on transportation of children to and from school.
Citation :
Service Tax Appeal No. 263 of 2012-DB dated August 17, 2023
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