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2013 (9) TMI 395 - AT - Service TaxManagement, Maintenance or Repair Service - Benefit of Notification No.12/2003-ST - The Respondent was engaged in retreading of tyres and had entered into a franchisee agreement - During the period 1-7-03 to 31-3-08, the appellant did not obtain any service tax registration and failed to pay service tax on the retreading activity undertaken by them - Revenue was of the view that the service was taxable under the category of "management, maintenance or repair service - Held that:- The appellant was not eligible for the benefit of notification No. 12/03-ST and was liable to discharge service tax liability on the gross amount charged for the transaction for the period on or after 16-6-05 along with interest thereon in terms of provisions of Finance Act, 1994 - Following Speedways Tyre Service Versus Commissioner of Central Excise, Ludhiana [2008 (12) TMI 98 - CESTAT NEW DELHI] and Safety Retreading Company (P.) Ltd. Versus Commissioner of Central Excise, Salem [2012 (6) TMI 719 - CESTAT, CHENNAI (THIRD MEMBER)]. The appellant would also be eligible to take Cenvat Credit of the excise duty/CVD, if any paid, on the materials used for the retreading service, in accordance with law - Since the issue involved interpretation of law and there were conflicting views on the subject matter, imposition of penalty was not warranted and the same was set aside - Invoices unilaterally raised by the appellants indicating the break-up without substantiating the amount attributable to the value of the goods supplied cannot be considered as documentary proof for purposes of notification No. 12/03-ST – Decided in favor of Revenue.
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