Applicability of service tax

This query is : Resolved 

07 August 2013 A Private Limited Company is engaged in manufacturing of dry flowers and in a regular basis it hires a car from a car rental company to deliver the flower bouquet to its customers, in a single day there are about 15 deliveries.

In this case I want to know whether Service Tax is applicable on hiring a car from car rental company under the category " Rent-a-Cab Service ".

I also want to know whether the liability falls on service receiver or service provider.

07 August 2013 Service receiver is not liable to pay service tax in this regard.
It is the service provider who will pay service tax.


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