https://www.taxtmi.com/caselaws?id=33499 The Tribunal held that the appellants were not liable for Service Tax on the amount received for servicing light commercial vehicles as they fell outside the purview of chargeable 'Business Auxiliary Service' under the Service Tax legislation. Referring to CBEC Circulars, it was clarified that Service Tax was applicable only to motor cars, light motor vehicles, and two-wheeled motor vehicles, excluding vehicles like trucks. As the appellants received payment for servicing light commercial vehicles, which were excluded from the definition of motor cars, they were not obligated to pay Service Tax. The appeal was allowed, and the impugned order was set aside. en-us Fri, 05 Dec 2008 00:00:00 +0530 Wed, 07 Oct 2009 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33499 The Tribunal held that the appellants were not liable for Service Tax on the amount received for servicing light commercial vehicles as they fell outside the purview of chargeable 'Business Auxiliary Service' under the Service Tax legislation. Referring to CBEC Circulars, it was clarified that Service Tax was applicable only to motor cars, light motor vehicles, and two-wheeled motor vehicles, excluding vehicles like trucks. As the appellants received payment for servicing light commercial vehicles, which were excluded from the definition of motor cars, they were not obligated to pay Service Tax. The appeal was allowed, and the impugned order was set aside. Case-Laws Service Tax Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33499