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<h1>Service Tax Rules for Vehicle Repair Updated: Excludes Three-Wheelers and Goods Carriages, Definitions Clarified</h1> The service tax applicable to repair, reconditioning, restoration, or decoration of motor vehicles, excluding three-wheeler scooters, auto-rickshaws, and goods carriages. The tax was applicable from specific dates for different vehicle categories, with accounting codes provided for service tax, interest, and penalty. The definition of 'motor vehicle' is based on the Motor Vehicles Act, 1988. A circular issued on 23 August 2007 superseded previous clarifications on service tax. The scope of taxable services was extended in 2011 to include services provided by authorized service stations for certain vehicles. Definitions for 'motor car' and 'light motor vehicle' are also included.