Service tax scope for authorised service stations limited to authorised vehicle repairs; separately invoiced consumables excluded. Service tax applies only to services by an Authorised Service Station for motor cars or two wheeled vehicles it is authorised to service. Separately invoiced consumables sold to the customer (engine oil, gear oil, coolants) are excluded from the value of taxable service, whereas materials that are intrinsic and not separately identifiable (such as paints used in repairs) are includible. Pre sale dealer activities, including treatments performed at sale, are not services of the authorised service station and fall outside its service tax liability.