Service tax on wheel alignment charges

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Mukund (Querist)
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08 December 2011
My Client have Tyre shop & also undertake wheel Alignment & wheel balancing whether service tax is applicable on wheel Alignment & wheel balancing charges ??????????????

anurag

anurag (Expert)
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09 December 2011 YES.
As per Letter No. B.11/1/2001-TRU dated 9-7-2001 issued by CBEC, any service or repair provided by an authorised service station in relation to motor cars and two wheeled motor vehicles, will be covered in the ambit of service tax. Examples of taxable services include services provided during warranty period, subsequent services such as routine check of performance of engine and vehicle, engine tuning, engine oil check, gear oil check, wheel alignment, wheel balancing, clutch and brake adjustment, wheel rotation, cleaning/washing and any repairs undertaken. However, cost of parts and accessories supplied during course of repair and servicing of vehicle will not be includible in the taxable value. Such cost should be shown separately in the bill/invoice.