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Authorised service station services

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(Querist)
23 December 2015 Q.1 TAXABLE SERVICE TAX RATE FOR AUTHORISED SERVICE STATION SERVICES.
Q.2 TAXABLE SERVICE MEAN IN AUTHORISED SERVICE STATION SERVICES.
Q.3 ANY EXEMPTION AVAILABLE FOR THIS SERVICE.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
24 December 2015 1 14.5% service tax payable on taxable service.
2 Taxable service mean Servicing of any vehicle. Spares not to be included if it is treated as sale and vat charged on it.
3 Small service provider exemption available.
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