The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that school buses are not considered "cabs" and therefore cannot be subjected to service tax. This ruling came in response to an appeal by Akshar Travels, who provided buses for rent to a school owned by JK Paper Ltd. The tribunal held that the buses were used exclusively for transporting school children and therefore did not fall under the definition of a commercial organization.