Sir,
An owner of the car who has been providing Motor vehicle (Omni Van) to BSNL on agreement for hire basis for one year .The payment by BSNL has been given to him on kilometer basis.The question arises that is this service fall in the service tax net?. If it attracts service tax , on which activity it falls? If not, reasons for the same with any case laws applicable to the above service.
thanks
Sam