Exemption for hiring vehicles to state transport undertakings removes service tax liability; other hires and contract carriages remain taxable. Giving on hire of a motor vehicle is exempt when a vehicle meant to carry more than twelve passengers is hired to a state transport undertaking or when transportation of goods is hired to a goods transport agency; a goods transport agency issues a consignment note and goods is broadly defined. Guidance confirms hires to state transport undertakings are exempt, hires to others are taxable, and carriage in a contract carriage for tourism, conducted tour, charter or hire is taxable.