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    <description>Hiring a four wheeled auto (TATA Magic) on monthly rent for official company use, with the company paying fuel and lump sum rent, attracts service tax liability on the recipient under the reverse charge mechanism; this contrasts with the exemption applicable to passenger transport by metered cabs, radio taxis and auto rickshaws.</description>
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      <description>Hiring a four wheeled auto (TATA Magic) on monthly rent for official company use, with the company paying fuel and lump sum rent, attracts service tax liability on the recipient under the reverse charge mechanism; this contrasts with the exemption applicable to passenger transport by metered cabs, radio taxis and auto rickshaws.</description>
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