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2015 (12) TMI 678 - AT - Service TaxWaiver of pre deposit - Demand of service tax - whether retreading of tyers would amount to manufacturer so as to attract the excise liability or the same would amount to providing of service falling under the category of repair and maintenance so as to attract the service tax liability - Held that:- Apparently, it seems that in terms of the various decisions of the higher courts such an activity of retreading of old and used tyres would not amount to manufacture. If that be so, the activity would get covered under the service category of repair and maintenance - appellant’s turnover is around ₹ 1 crore and it cannot be said that it is financially difficult for them to deposit the amount in question. - Partial stay granted.
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