Service tax on authorised service stations: liability limited to services for vehicles within the station's authorisation; consumables rules clarified. Liability for service tax is limited to services by an Authorised Service Station for vehicles for which it is authorised; services to other vehicles are outside the taxable scope. Separately charged consumables (engine oil, gear oil, coolants) are treated as sales and excluded from the value of taxable service, whereas items integral and not separately identifiable (such as body paints) are includible. Pre sale dealer activities at the time of sale are not services of an authorised service station and are outside this levy.