Service tax on authorised service stations — Clarifications

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....d to the motor vehicles other than those for which they do possess authorisation from the manufacturer, are liable to service tax or not. (ii) Whether the cost of lubricants/paints provided during the course of providing any taxable service by an Authorised Service Station would form part of value of taxable service for the purpose of levy of service tax. (iii) Whether any services provided to c....

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.... the authorised service and repair of motor car and two wheeled motor vehicles. During the course of 2. providing service, an authorised service station also replaces engine oil, gear oil and coolants, etc., as per the request of the customer. The price charged by authorised service station for engine oil, gear oil and coolants is towards sale of these consumables to the customer. Therefore,....