Repair, Reconditioning, Restoration or Decoration of Motor Vehicle

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..... ee wheeler scooter auto rickshaw and goods carriage) Accounting Code for service tax: 00440181 Accounting Code for Interest and Penalty: 00440182 What is taxable - 65(105)(zo) Any services provided or to be provided to any person, by any other person, in relation to any service for repair, reconditioning, restoration or decoration or any other similar services, of any motor vehicle other .....

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..... ty of not exceeding thirty-five cubic centimeters." ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act .....

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..... ir, reconditioning or restoration of motor cars, light motor vehicles or two wheeled motor vehicles, in any manner Meaning of Authorized Service Station - 65(9) omitted w.e.f. 1.5.2011, before omission it was read as, "authorised service station" means any service station, or centre authorised by any motor vehicle manufacturer, to carry out any service, repair, reconditioning or restora .....

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