Service tax applicable

Helo,

Lokesh   a service receivar  has to pay service tax on transport receivar here we can claim a abatement 75% on balance amount we have to pay service tax at 12.36% on the above. While caliculating the service tax any payment made on and above Rs.750 we have to pay Service tax. in any case wether PAN card receivd or not. PAN card criteria arrised only on TDS part if any transport agencies faild to give a copy PAN card we are liable to Deduct TDS at 20%.