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TMI Blog2009 (9) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ery clearly extracted the provisions of Motor Vehicles Act to exclude transport vehicles from the category of motor cars, we are of the considered opinion that the appellants have made out a case in their favour. - Accordingly, the impugned order is liable to be set aside and we do so and allow the appeal - In view of this, we are of the considered view that as the issue is squarely covered by our own decision in case of M/s. Focuz Motors v. Commissioner of Central Excise, Cochin, [2009 - TMI - 33499 - CESTAT BANGLORE], in favour of the assessee, we set aside the impugned order and allow the appeal. - ST/437/2009 - 1239/2009 - Dated:- 22-9-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) S/Shri J. Sankar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants provided free services in respect of commercial vehicles on behalf of M/s. Tata Motors. Commercial vehicles are specifically excluded from the service category of authorized service station. But in principle Government has accepted through Circular No. 96/7/2007 dated 23-8-2007 reference code 36.01 that his activity is chargeable service tax, since consideration is paid by the manufacturer. Therefore it has been correctly held to be covered under Business Auxiliary Service under sub-clause (iii), i.e. customer care ser vice provided on behalf of the client. I agree that correct value of service charge was suppressed in the returns. I uphold Order-in-Original and dismiss the appeal." It can be seen from the above re-produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any manner. Further, a 'light motor vehicle' means any motor vehicle constructed or adapted to carry more than six passengers, but not more than twelve passenger, excluding driver. Similarly, as per the 'Motor Vehicles Act", a 'motor part means any moter/vehicles other than a transport vehicles, omnibus, road roller, tractor, motor cycle or invalid carriage'. In other words, servicing, repair, reconditioning or restoration of specified types of vehicles (whether they are used for commercial purposes or not fall under the category of taxable services. However, servicing of vehicles like trucks is not within the ambit of service tax. 5.1 It can be noticed from the above reproduced portion of the Circular that CBEC was of the view that m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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