02 March 2010
It is not based on authorised or unauthorised. that particular person having registered with Service tax and basic exemption Rs.10 lakh these are to be considered and find.if he chagres and providing S.T.Registration number enough
04 March 2010
Agree Mr.CA.Shisir, I refered as per sec.65(9) defines is service dealar is doing service for other than authorised manufatures vehicles is not chargable to service tax.thaks for correcting me