https://www.taxtmi.com/article/detailed?id=681 Service tax applies to services provided by authorised service stations-defined as centres authorised by a vehicle manufacturer to carry out service, repair, reconditioning or restoration of motor cars, light motor vehicles and two wheeled motor vehicles. The taxable value is the gross service charge (including manufacturer reimbursements) but excludes separately invoiced parts and accessories; goods treated as sales and subjected to VAT/sales tax are not liable as services. The levy covers services provided in any manner and liability rests on the authorised service station as the assessee. en-us Mon, 15 Feb 2010 00:00:00 +0530 Thu, 31 Jul 2025 17:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=681 Service tax applies to services provided by authorised service stations-defined as centres authorised by a vehicle manufacturer to carry out service, repair, reconditioning or restoration of motor cars, light motor vehicles and two wheeled motor vehicles. The taxable value is the gross service charge (including manufacturer reimbursements) but excludes separately invoiced parts and accessories; goods treated as sales and subjected to VAT/sales tax are not liable as services. The levy covers services provided in any manner and liability rests on the authorised service station as the assessee. Articles Service Tax Mon, 15 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=681