TaxTMI 
TaxTMI 
2009 (9) TMI 206
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....for the disposal. 2. Heard both sides and perused the records. 3. The learned Counsel submits that the issue involved in this case is regarding correct value of services for service tax liability, on the services provided by the appellant under the category of 'Business Auxiliary Services'. He submits that in an identical issue in case of M/s. Focuz Motors v. Commissioner of Central Excise, Cochin, this Bench has decided the issue in favour of the assessee. He produces the copy of the Final Order No. 1388/2008 dated 5-12-2008 [2009 (16) S.T.R. 42 (Tri. - Bang.)]. 4. The learned JDR submits that the findings of the adjudicating authority and the Commissioner (Appeals) are correct and he reiterates the same. 5. We have carefully considere....
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....es and perused the records. It is undisputed that the appellants are servicing motor vehicles of M/s. Tata Motors in respect of 'passenger cars' as well as the light commercial vehicles. As regards the service tax liability on the passenger cars servicing, the appellants are discharging their service tax liability. The service tax liability in this appeal is restricted to the cost of free services in respect of 'light commercial vehicles'. The case is regarding the applicability of Service tax on the activity of servicing/repairing of the commercial vehicles. We find that Central Board of Excise & Customs vide Circular No. 87/05I2006-S.T., dated 6-11-2006 clarified asunder: 5. As regards, the applicability of service tax on the activity of....
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....d 23-8-2007 at code 36.02 has clarified as under: Reference Code Issue Clarification 36.02 Whether servicing/repair of heavy vehicles like trucks by authorized service station is liable to Service tax under section 65(105)(zo) Service tax is liable on services provided by an authorized service station to a customer in relation to service, repair, reconditioning or restoration of motor cars, 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 at pre sent not covered within the scope of the said taxable ser vice. It can be noticed that even the recent circular also categorically states of Service Tax lia....