Repair, Reconditioning, Restoration or Decoration of Motor Vehicle - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Repair, Reconditioning, Restoration or Decoration of Motor Vehicle (w.e.f. 16.7.2001-Motor Car, Two wheeled motor vehicle) (w.e.f. 1.7.2003 - LMV) (w.e.f. 1.5.2011 All motor vehicle except three wheeler scooter auto rickshaw and goods carriage) Accounting Code for service tax: 00440181 Accounting Code for Interest and Penalty: 00440182 What is taxable - 65(105)(zo) Any services provided or to be provided to any person, by any other person, in relation to any service for repair, reconditioning, restoration or decoration or any other similar services, of any motor vehicle other than three wheeler scooter auto-rickshaw and motor vehicle meant for goods carriage Meaning of Motor Vehicle - 65(73) "motor vehicle" has the meaning assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988; As per clause (28) of section 2 of the Motor Vehicles Act, 1988 ; "motor vehicle" or "vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding thirty-five cubic centimeters." ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." B. Circular No 96/7/2007 dated 23/8/2007 various issues. ************************* Scope of taxable service extended vide Finance Act, 2011, w.e.f. 1.5.2011, the scope of this levy was limited to: Any services provided or to be provided to any person, by an authorised service station, in relation to any service, repair, reconditioning or restoration of motor cars, light motor vehicles or two wheeled motor vehicles, in any manner Meaning of Authorized Service Station - 65(9) omitted w.e.f. 1.5.2011, before omission it was read as, "authorised service station" means any service station, or centre authorised by any motor vehicle manufacturer, to carry out any service, repair, reconditioning or restoration of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer. Meaning of Motor Car - 65(72) "motor car' has the meaning assigned to it in clause (26) of section 2 of the Motor Vehicles Act, 1988; As per clause (26) of section 2 of the Motor Vehicles Act, 1988; "Motor car means any motor vehicle other than a transport vehicle, omnibus, road-roller, tractor, motor cycle or invalid carriage." Meaning of Light Motor Vehicle - 65(62) "light motor vehicle" means any motor vehicle constructed or adapted to carry more than six passengers, but not more than twelve passengers, excluding the driver;