Comment on the applicability or otherwise of service tax, in the following cases: (i) Service provided by a private transport operator to higher secondary school in relation to transportation of students to and from the

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2015
Comment on the applicability or otherwise of service tax, in the following cases: (i) Service provided by a private transport operator to higher secondary school in relation to transportation of students to and from the school. (ii) Vehicle parking service provided to general public in a shopping mall. (iii) Transportation of petroleum and petroleum products and household effects by railways. (iv) Transportation of postal mails and mail bags by a vessel. (v) Transport facility provided by a school (not recognised by government) to its students through a fleet of buses and cabs owned by the school.

Answer & Explanation:

(i) Exempt: service provided to educational institutions by way of transportation to students is exempted from service tax vide Notification No. 25/2012 ST dated 20.06.2012. (ii) Taxable: services provided by way of vehicle parking to general public are not exempted from service tax. (iii) Taxable: transportation of petroleum and petroleum products and household effects by railway is not exempted from service tax. (iv) Taxable: transportation of postal mails and mail bags through vessel is not exempted from service tax. (v) Exempt: services provided by an education institution to its student is exempted from service tax even if such institution is not recognized by government. (Notification No. 25/2012 ST dated 20.06.2012 as amended)

Topics: Service Tax

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic