Is service tax applicable on vehicle repair from local shop?

CA Ankit Agarwal (CA, CS) (688 Points)

06 April 2016  

Is a company required to pay service tax on repair of vehicle done by a local unregistered repairing garage? The garage has furished a declaration that the total value of services provided by him does not exceed 10lacs during the year and does not have a service tax registration number.