https://www.taxtmi.com/forum/issue?id=110215 The document explains that MOT charges are merchant overtime fees paid to Central Excise officers for work beyond duty hours at exporter premises and that administrative instruments issued concurrently provided Q&A guidance and exempted MOT charges from service tax. It notes that payments may be effected via GAR challan and that the exemptions require reclassification of such charges under the procedural guidance set out in the notifications and circular. en-us Wed, 20 Apr 2016 16:57:59 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110215 The document explains that MOT charges are merchant overtime fees paid to Central Excise officers for work beyond duty hours at exporter premises and that administrative instruments issued concurrently provided Q&A guidance and exempted MOT charges from service tax. It notes that payments may be effected via GAR challan and that the exemptions require reclassification of such charges under the procedural guidance set out in the notifications and circular. Discussion-Forum Customs Wed, 20 Apr 2016 16:57:59 +0530 https://www.taxtmi.com/forum/issue?id=110215