Clarification regarding service tax on authorised service station

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..... n those for which they do possess authorization 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 service provided to customer at the time of purchase of n .....

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..... motor car and two wheeled motor vehicles. 2. During the course of 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, the sale of consumable during course of pro .....

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..... er sale services. The authorised sales dealer and authorised service station are appointed to perform two disnstinct 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 service station comes into picture only after vehicle comes on road. Th .....

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