Service tax on automobile service

visu (Querist) 03 December 2011 This query is : Resolved
Is automobile service comes under service tax.

If so,
Why not this be treated as works contract
where supply of spares where VAT will be levied and for labour service tax be levied.

If this opinion is correct; please share with the rate of abatement available.

a citation or case law if any is welcome for my academic purpose/for my examination.

Experts please support and guide

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H.M.Patnaik (Expert) 05 December 2011
Dear Visu,
From the limited facts stated in your query, it seems your question is about an Automobile repair service and exigibility of the service charges received to Service Tax.

you can very well refer to provisions laid down u/s. 65(105)(zo)( Authorised service station and repairs service) or U/s.65(105)(zzzza) Works Contract Service to find out the appropriate provision applicable in the facts and circumstances of the case.