Corrigendum to Circular No. 59/8/2003-S.T., dated 20-6-2003 - Motor vehicles - Service Tax - 59/8/2003 Corr

Motor vehicles — Corrigendum to Circular No. 59/8/2003-S.T., dated 20-6-2003 F. No. B3/7/2003-TRU Dated 24-6-2003 In Service Tax Circular No. 59/8/2003, dated 20th June, 2003 [2003 (155) E.L.T. T7], inadvertently an error has crept in. In paragraph No.1 (in the lines 17th and 18th of the said paragraph), of the said circular, the sentence "Buses, trucks, maxi cabs etc. were not covered", may please be read as, "Light motor vehicles like maxi cabs etc. were not covered". In other words, service tax is not leviable on services or repairs of buses or trucks. The services or repairs carried out of any motor car, light motor vehicle or two wheeler by an authorized service station alone are chargeable to service tax. 2. The inconvenience caused is regretted.