2011 (11) TMI 308

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....ts are authorised dealers for vehicles manufactured by General Motors and fall under the category of authorized service station. They are registered with the service tax department under the said category as also under the business auxiliary servicers.  During the period October, 2006 to December, 2007, they also undertook the servicing of vehicles manufactured by the other manufacturers. The Revenue entertained a view that they were liable to pay service tax in respect of such servicing of vehicles i.e. other than the vehicle of General Motors. Accordingly, proceedings were initiated against them by way of issuance of show cause notices which demanded the payment of service tax of Rs.50,010/-,Rs.94,463/- and Rs.35,995/-. 3. The ori....

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.... in respect of the vehicles manufactured by the manufacturer other than the General Motors will not make any difference. It also stands contended that the Board's circular No. 699/15/2003 dt.5.3.03 was contrary to the statutory definition of the taxable services under the category of 'Authorized Service Station'. As such, the same was subsequently withdrawn by the Board. Accordingly, it stands contended that once a service station has been authorized by any manufacturer of the motor vehicles, the said authorized service station is liable to pay service tax in respect of motor vehicles of all brands irrespective of fact that other  manufacturer have not authorized the said service station. The Revenue accordingly has prayed for setting ....