Transactions not involving transfer of right to use goods under service tax law :

• A car given on hire along with driver on payment of charges per month or mileage basis
• Supply of dump trucks ,cranes etc. for use in a particular project subject to certain terms and conditions relating to manner of use ,return after specified time ,maintenance and upkeep etc.
• Services by way of erection of Pandal or Shamiana  would be levied to service tax.
• Hiring of bank lockers will be liable to service tax
• Hiring out of vehicles where it is the responsibility of the owner to abide by all the laws relating to motor vehicles
• Hiring of audio visual equipment where risks is of owner.