https://www.taxtmi.com/circulars?id=508 Liability for service tax is limited to services by an Authorised Service Station for vehicles for which it is authorised; services to other vehicles are outside the taxable scope. Separately charged consumables (engine oil, gear oil, coolants) are treated as sales and excluded from the value of taxable service, whereas items integral and not separately identifiable (such as body paints) are includible. Pre sale dealer activities at the time of sale are not services of an authorised service station and are outside this levy. en-us Wed, 05 Mar 2003 00:00:00 +0530 Tue, 23 Sep 2008 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=508 Liability for service tax is limited to services by an Authorised Service Station for vehicles for which it is authorised; services to other vehicles are outside the taxable scope. Separately charged consumables (engine oil, gear oil, coolants) are treated as sales and excluded from the value of taxable service, whereas items integral and not separately identifiable (such as body paints) are includible. Pre sale dealer activities at the time of sale are not services of an authorised service station and are outside this levy. Circulars Central Excise Wed, 05 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=508