School Busses do not fall under Definition of ‘Cab’ u/s 65(20) of Finance Act, No Service Tax Leviable: CESTAT [Read Order]

By Antony Berli - On August 23, 2023 1:00 pm - 2 mins read
School Busses - fall Definition Cab - Finance Act - No Service Tax Leviable - CESTAT - TAXSCAN

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that school busses does not fall under the definition of ‘cab’ under Section 65(20) of the Finance Act, 1994 and no service tax can be levied  from Akshar Travels, the appellant. Akshar Travels provided busses for rent on a monthly basis…

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