Service tax on motor vehicle repair now covers repair, reconditioning and restoration services beyond authorised stations. Services for repair, reconditioning, restoration or decoration of motor vehicles are taxable when provided by any person in relation to such motor vehicle services; the statutory scope was broadened by omitting the earlier restriction to authorised service stations, thereby extending levy beyond manufacturer-authorised centres, and a central circular has superseded prior technical clarifications on scope, classification, valuation, export treatment and exemptions.