School bus Services are specifically exempted from service tax purview.You can avail the exemption for school bus services.
But in your first case, as transporter directly collecting fee from the students ... so services of the transaporter will not fall under the education, so it subject to service tax. However my modifying the terms of the agrement suitably you may get exemption.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
18 July 2014
Bus operator has agreement with school but collecting CASH from school for individual students n passed Journal Entry in books with the names of students.
Dept is ignoring Agreement and looking at CASH collected and JEs passed.
So how far JE n cash collected matter???
Do we have any case law that says??? JEst cannot overrule d law???