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2019 (4) TMI 1267 - AT - Service TaxNature of activity - sale or service - retreading of tyre - whether can be classified under management or maintenance or repair service or not? - HELD THAT:- Hon’ble Supreme Court in the case of Commissioner of Central Excise & Customs, Kerala Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT ], wherein it was held that work contract is “separate price” of contract in comparison with other taxable service classified in the Act prior to introduction and accordingly it is not possible to classify the tyre retreading partly as work contract and partly as a repair and maintenance contract. It has been held by Hon’ble Court that the service tax is leviable on the works contract of service only with effect from 1.7.2007 are not before that. Thus, following the decision of Supreme Court, the demand is set aside. Regarding Appeal No. ST/197/2010 and ST/347/2011 against the order of Commissioner has clarified that the Commissioner has reviewed the order after being aware of the order of Commissioner (Appeals) which was in favour of the appellant assessee. This is in contradiction of the legal provisions as contained in Section 84 of the Finance Act - Appeal No. ST/197/2010 stands dismissed and Appeal No. ST/347/2011 stands allowed. Appeal disposed off.
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