Service Tax — Official amendments to the Finance Bill, 2001

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....quent to amendment * Remarks 1. Clause 130, Sub-clause (a) Section 65(8); Definition of "Authorised Service Station" Any service station or centre, authorised by any automobile manufacturer, to carry out any service or repair of any automobile manufactured by such manufacturer. Any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any service or repair of any motor car or two wheeled motor vehicle manufactured by such manufacturer. To clarify that services provided in relation to 'motor car and two wheeled vehicle' only is covered under the ambit of service tax. 2. Clause 130, sub-clause (a), section 65(50); definition of "Port Services" Any service rendered by a port, in any manner, in relation....

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.... a port or any person authorised by the port, in relation to port services, in, any manner. To bring in the services rendered by any person authorised by the port under the scope of tax net. 6. Clause 130, sub-clause (a), section 65(72) (zo); definition of "taxable service" in relation to service or of repair or automobiles. Any service provided, to a customer, by an authorised service station, in relation to any service or repair of automobiles, in any manner. Any service provided, to a customer, by an authorised service station in relation to any service or repair of motor cars or two wheeled motor vehicles, in any manner. To provide specific reference to 'motor cars and two wheeled vehicle' instead of 'automobiles' in respect of se....