Service tax applicability for servicing farm tractors

From 01-05-2011, It applies to service of any motor vehicle excluding two wheeler, three wheeler and goods carriage. Hence service of tractor seems to be taxable.

Agree with Mr. Nair. But it seems two wheelers are not excluded in the new definition.

Please refer point No. 3.1 & Point No.1 of Annexure B in DOF No. 334/3/2011 dated 28.02.2011, which provides that the existing definition of "Authorized Service Station's Services [section 65 (105) (zo)]" has been replaced by a new Definition to cover "all persons and all motor vehicles other than those meant for goods carriage or three wheeler auto rickshaw"

Hence, servicing of Tractors will also attract Service Tax w.e.f., 01.05.2011.

You may refer the file attached below.