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of <h1>Service Tax Clarification: Markup on Spare Parts, Free Services, and Dealer Commissions Now Taxable Under Specific Conditions.</h1> The circular addresses service tax issues concerning authorized motor vehicle dealers and service stations. It clarifies that service tax is applicable on the markup of spare parts sold during servicing if not exempted by notification No. 12/2003-ST. Free services reimbursed by manufacturers are subject to service tax. Commissions received by dealers from financial institutions for customer referrals are taxable as 'Business auxiliary service' on the gross amount. Service tax applies to servicing and repairing of motor cars and light motor vehicles but excludes vehicles like trucks. The circular advises relevant authorities and departments on these clarifications.
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