SERVICE TAX DOUBT

Sam Kuruvilla (C.A) (14 Points)

31 January 2008  

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