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of <h1>Service Tax Applies Only to Motor Vehicle Services by Authorized Stations; Excludes Separate Sales of Consumables Like Engine Oil.</h1> The circular clarifies service tax applicability for authorized service stations. Service tax is applicable only to services related to motor vehicles for which the station is authorized. Consumables like engine oil sold separately are not included in taxable service value, but items like paints integral to the service are included. Services provided at the time of vehicle purchase, such as Teflon coating, are not subject to service tax as they are distinct from the after-sale services provided by authorized service stations. The distinction between sales dealers and service stations is emphasized, with service tax not applicable to pre-sale activities.
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