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2013 (2) TMI 410 - CESTAT BANGALOREMaintenance or Repair Service – Whether retreading old and used tyres falls under the category of “Maintenance or Repair Service” or manufacture – Assessee is in the business of retreading old and used tyres – Paid VAT on material used in connection with retreading of the tyres – Claims that it is manufacture and if it is service he is eligible for Notification no. 12/2003 – Held that:- Mere payment of VAT does not make eligible for the benefit of Notification No. 12/03 – Prima facie retreading activity will not amount to manufacture – However benefit of Notification No. 12/03 may be available in view of the decision of the Tribunal in the case of Chakita Ranjini Udyam – Decided partly in favour the assessee.
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