NEED CLARIFICATION REGARDING ST LIABILITY ON CAR HIRE CHARGE

NEED CLARIFICATION REGARDING ST LIABILITY ON CAR HIRE CHARGES

Hi friends,

Could you please clarify my doubt regarding service tax liability in the following situation:

Individual assessee has given a car on rent (only car & he will not provide any driver or any thing else) for hire to a company and for which he receives an amount of Rs.2L as rental charges per month. Whether the service tax applies in this regard if so, under which category i.e. Rent-a-cab or Tour Operator?

Kindly help me out in this regard.

Thanks & Regards

Ramprasad B