Service tax applicability clarified: repairs of motor cars, light motor vehicles and two wheelers by authorized stations are taxable. Corrigendum amends the Circular's phrasing to state that light motor vehicles like maxi cabs were not covered. It clarifies that service tax is not leviable on services or repairs of buses or trucks, and that only services or repairs of motor cars, light motor vehicles or two wheelers performed by an authorized service station are chargeable to service tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax applicability clarified: repairs of motor cars, light motor vehicles and two wheelers by authorized stations are taxable.
Corrigendum amends the Circular's phrasing to state that light motor vehicles like maxi cabs were not covered. It clarifies that service tax is not leviable on services or repairs of buses or trucks, and that only services or repairs of motor cars, light motor vehicles or two wheelers performed by an authorized service station are chargeable to service tax.
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