Circulars/Trade Notices/Clarification
Corrigendum to Circular No - 59

F. No. B3/7/2003-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
***

New Delhi, dated the 24th June, 2003

To,
The Director General of Service Tax
The Chief Commissioners of Central Excise (ALL)
The Commissioners of Central Excise (ALL)

Sir/Madam,

Sub: Corrigendum to Service Tax Circular No. 59/8/2003, dated 20th June, 2003-reg.

01. In Service Tax Circular No. 59/8/2003, dated 20th June 2003, inadvertently an error has crept in. In paragraph No. 1 (in the lines 17h and 18th of the said paragraph), of the said circular, the sentence”  Buses, trucks, maxi cabs etc. were not covered.” may please be read as.” Light motor vehicles like maxi cabs etc. were not covered.” In other words, service tax is not leviable on services or repairs of buses or trucks and the services or repairs carried out of any motor car, light motor vehicle or two wheeler by an authorized service station alone are chargeable to service tax.

02. The inconvenience caused is regretted please.

(Gautam Ray)
Joint Secretary (TRU)
Telephone: 011-23092687
Fax, 011-23092031

easybs.com