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    <title>2011 (11) TMI 308 - CESTAT, NEW DELHI</title>
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    <description>The court upheld that services provided by an authorized service station are taxable only for vehicles authorized by the manufacturer, not any manufacturer. Services for vehicles from manufacturers other than the authorizing manufacturer are not subject to service tax under the Finance Act, 1994. The Revenue&#039;s appeal was dismissed, confirming that the authorization by the manufacturer of the vehicle is crucial in determining the taxability of services provided by an authorized service station.</description>
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    <pubDate>Fri, 04 Nov 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=208796</link>
      <description>The court upheld that services provided by an authorized service station are taxable only for vehicles authorized by the manufacturer, not any manufacturer. Services for vehicles from manufacturers other than the authorizing manufacturer are not subject to service tax under the Finance Act, 1994. The Revenue&#039;s appeal was dismissed, confirming that the authorization by the manufacturer of the vehicle is crucial in determining the taxability of services provided by an authorized service station.</description>
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      <pubDate>Fri, 04 Nov 2011 00:00:00 +0530</pubDate>
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