I know my local dealer well. The service pays for; 1 - the items used, oil, filters, parts etc 2 - wages and other staff costs like training 3 - the building and other physical costs That number 3 is not itemised on the bill, like parts and labour is, but it still needs to be paid for. 4 - a general check, which acts like a pre MOT, even if no MOT is needed, just to make sure the bike is OK. In any case, no garage would risk sending someone back out on a bike that say, has no working brake light. That number 4 on the list is very underrated and dismissing it as a visual check that is worthless is wrong. I know some bikers are better than others at checking their bikes, but to have someone who sees bikes every day and knows what they are doing have a look over your bike, is invaluable. 5 - VAT