Please give us your opinion on 'applicability of service tax' on the company which has a business segment of running of motor vehicles like 'rental cabs' if such company is doing following :-
1. The company is giving a right to the persons, to use its brand logo with assurance of booking of specified amount. However, the car, running expenses and driver salary will be borned by the said persons. The company will charge Rs. 300/- per day per person per car. So service tax liability will attract on this amount or not?
2. The company is giving a right to the persons, to use its brand logo with assurance of booking of specified amount and car. However, the running expenses and driver salary will be borned by the said persons. The company will charge Rs. 950/- per day per person per car. So service tax liability will attract on this amount or not?