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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

Body 65. Definition.- (Omitted w.e.f. 1st May, 2011)

In this Chapter, unless the context otherwise requires,

(9) "authorised service station" means any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any service, repair, reconditioning or restoration of any motor car, light motor vehicle, or two wheeled motor vehicle manufactured by such manufacturer;