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2011 (3) TMI 211 - AT - Service TaxDemand - Repair and maintenance contract - retreading of old tyres - Manufacturing activity versus service activity - Held that: - retreading of tyre is a service provided consuming certain goods in the process to add economic life to the used tyre and make the same usable. There was economic activity carried out for consideration. The activity was repair of old tyre for making the same usable. - The meaning of repair or maintenance under section 65 (64) of Finance Act, 1994 during the material period does not necessarily require a written contract or agreement to be entered into by the parties. - Decided in favor of revenue.
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