Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 185 - CESTAT CHENNAIBusiness of retreading of old and used tyres - management, maintenance or repair service - 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 - Held that:- service tax can be levied on service component - Following decision of G.D. Builders Vs Union of India [2013 (11) TMI 1004 - DELHI HIGH COURT] - matter should be re-examined by the adjudicating authority and decided in the light of the decision of the Hon'ble Delhi High Court in the case of G.D. Builders Vs UOI (supra). Accordingly, we set aside the impugned orders. All the appeals are remanded to the adjudicating authority - Decided in favour of assesse.
|