AAR: Contract-carriage services by non-AC buses for contractee’s students/staff, exempt

Madhya Pradesh AAR holds the contract carriage services for transportation of students and staff of the contractee’s Institute, by non-air conditioned buses, eligible for exemption, so long as the contract carriage fulfils the conditions stipulated; Notes that the applicant, provider of vehicle hire services, has entered into an agreement with Chameli Devi Institute of Technology and Management (contractee) for transportation of the students and staff under contract carriag...