https://www.taxtmi.com/caselaws?id=370580 Service tax liability under Section 65(105)(zo) could not be extended to free service of trucks at an authorised service station because the charging provision was confined to repair, reconditioning or restoration of motor cars and light motor vehicles. Trucks did not fall within that statutory description, and a service outside the express scope of the provision could not be taxed by implication. The court therefore held that the free service of trucks was not taxable and decided the issue in favour of the assessee and against the Revenue. en-us Thu, 19 Jul 2018 00:00:00 +0530 Tue, 20 Nov 2018 07:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370580 Service tax liability under Section 65(105)(zo) could not be extended to free service of trucks at an authorised service station because the charging provision was confined to repair, reconditioning or restoration of motor cars and light motor vehicles. Trucks did not fall within that statutory description, and a service outside the express scope of the provision could not be taxed by implication. The court therefore held that the free service of trucks was not taxable and decided the issue in favour of the assessee and against the Revenue. Case-Laws Service Tax Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370580