d08c4f03_nternational_in_bound___Page_3__Comment
[Reference Code] 036.02 / 01.07.07 [Issue] Whether servicing / repair of heavy vehicles like trucks by authorized service station is leviable to service tax under section 65(105)(zo)? [Comment] 
Service tax is leviable on services provided by an authorised service station to a customer in relation to service, repair, reconditioning or restoration of motorcars, light motor vehicles or two-wheeled motor vehicles [section 65(105)(zo)]. Thus, servicing of heavy vehicles like trucks, not being one of the specified categories of motor vehicles, is not covered within the scope of the said taxable service.
014 - Service Tax - Circulars - Year 2007 - Circular No.- 90 /1/2007, dated - 03-01-2007 - Applicability of service tax on international in-bound - Page 3
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