[S. No.] 9 [Provided By] Individual, HUF, Firm, AOP, BOI [Provided To] Business Entity registered as body corporate [% of ST payable by Provider] NIL [% of ST payable by Receiver] 100% (i.e. 40% of liability) [Description of Services] 
Renting or hiring of motor vehicle to carry passenger on abated value. (60% abatement)