a7783bca_uction_to_service_tax_in_India__Description_of_a_service
[Sl.No.] 7 Nil 60% 100 % 40% [Description of a service] 
(a) in respect of services provided or agreed to be provided by way of renting or hiring any motor vehicle designed to carry passenger on abated value. (b) in respect of services provided or agreed to be provided by way of renting or hiring any motor vehicle designed to carry passenger on non abated value.
ARTICLE - Introduction to service tax in India
Description of a service