No Service Tax on School Children Transportation: CESTAT Ahmedabad

Akshar Travels Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) In the case of Akshar Travels v. C.C.E. & S.T.-Daman [Service Tax Appeal No. 263 of 2012-DB, dated August 17, 2023], the CESTAT Ahmedabad ruled that the usage of motor vehicles for transporting school children significantly differs from the concept of rent-a-cab service. Therefore, no service tax is applicable to transportation services for children commuting to and from school. Facts: Akshar Travels (“the Appellant”) was engaged in the business of transportation of passenger, more specifically providing buses for transportin...