Automobile Services are under SERVICE TAX Bracket..!! It is supposed to be at usual charge at 10.3% considering the input credits. Shall this not be interpreted as works contract; since supply of spares (VAT isbeing paid) and body building, repair and other labour charges covered under Service tax. It is similar to the works contract and can't it beinterpreted to classify under works contract and claim 60% abatementwithout considering the input credits. u/s65(107)zzzzz in includes electrical, electronics andreconstruction of commercial vehicle with 4 and 6 wheelers. Ofcourse trucks and not under the purview of service tax.