Service tax on authorised service stations — Clarifications

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..... rvice Station related 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 .....

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..... ention was also to cover only 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 .....

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..... ation even though the same dealer may also be authorised to carry out after sale services. The authorised sales dealer and authorised service station are appointed to perform two distinct functions for the car manufacturer and therefore the activity performed at the time of sales of vehicle by the dealer is distinct from the service provided by the authorised service station. Normally, authorised .....

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