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of <h1>Corrigendum Clarifies Service Tax Applies Only to Cars, Light Vehicles, and Two-Wheelers, Not Buses or Trucks.</h1> A corrigendum to Circular No. 59/8/2003-S.T., dated 20th June 2003, addresses an error in the original document. The corrected text clarifies that service tax is not applicable to services or repairs of buses or trucks. Instead, the tax applies only to services or repairs of motor cars, light motor vehicles like maxi cabs, or two-wheelers conducted by authorized service stations. The error and any resulting inconvenience are regretted.
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