Strict construction of service tax law excludes free truck servicing from taxable service coverage under the charging provision.

Service tax liability under Section 65(105)(zo) could not be extended to free service of trucks at an authorised service station because the charging provision was confined to repair, reconditioning or restoration of motor cars and light motor vehicles. Trucks did not fall within that statutory description, and a service outside the express scope of the provision could not be taxed by implication. The court therefore held that the free service of trucks was not taxable and decided the issue in favour of the assessee and against the Revenue.

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Issues: Whether free service provided by an authorised service station for trucks falls within the definition of taxable service under Section 65(105)(zo) of the Finance Act, 1994.

Analysis: The definition covered services provided by an authorised service station in relation to repair, reconditioning or restoration of motor cars and light motor vehicles. Trucks did not fall within that statutory description, and free service of trucks at an authorised service station could not be brought within the charging provision.

Conclusion: The free service of trucks was not taxable under Section 65(105)(zo) of the Finance Act, 1994. The question was answered in favour of the assessee and against the Revenue.

Ratio Decidendi: A charging provision creating service tax liability must be strictly construed, and a service not covered by the express statutory description cannot be taxed by implication.

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