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2014 (11) TMI 713 - AT - Service TaxManagement, maintenance or repair service - business of retreading of old and used tyres - Held that:- there is a demand of tax on the material portion alone. It is seen from the said adjudication order that the appellants contended that they are paying sales tax/VAT on the materials at the time of purchase and also at the time of delivery of retreaded tyres since it is a works contract service and the transfer of property amounts to 'sale" as per Article 366 (29A) of the Constitution of India. It is further seen from the adjudication order that appellant had adduced sales invoices, sales tax returns, VAT returns and sales tax assessment orders to prove that transfer of property in the retreading activity is leviable to sales tax. - Following decision of G.D. Builders Vs UOI [2013 (11) TMI 1004 - DELHI HIGH COURT] - Matter remanded back - Decided in favour of assessee.
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