Rcm & tds

Dear Sir,

If Rent A cab Services provider is a induvidual den how much TDS we have to deduct ??

and he charging Servcie Tax 5.60% and SBT @ 0.20% then please tell me how much RCM on Rent cab i will accounted .

Expample

Car Hire Services          39590/

Service Tax @ 5.60%     2217/-

SBT @   0.20%               89/-

Total Bill 41886/-

Please tell me for RCM liability for Rent  a Cab servives .

Thanks in Aadvance.