service tax on hiring charges

pradeep (ca) (24 Points)

15 May 2009  

one of my client is giving tempo and trucks, with driver, on hire to a pvt ltd co. on per day charge basis and the service receipient company is using the tempo and trucks for delivering goods to the customers premises as a part of sale of goods. The parties(both) are not issuing any consignment note /builty etc. My question is whether the service is taxable under service tax, if yes under which head ?.