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2019 (1) TMI 1248 - HC - Service TaxLiability of service tax - whether in a contract for re-treading of tyres, service tax is leviable on the total amount charged for re-treading including the value of the materials/goods that have been used and sold in the execution of the contract? - Held that:- The Hon’ble Apex Court in SAFETY RETREADING COMPANY (P) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, SALEM, M/S TYRESOLES INDIA PRIVATE LMITED VERSUS THE COMMISSIONER OF CENTRAL EXCISE, GOA AND M/S LAXMI TYRES VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2017 (1) TMI 1110 - SUPREME COURT] has upheld the service component at 30% and has held that it is the service component comprising of 30%, which is exigible - In that view of the matter, the order in Original case has been passed without noticing the law laid down by the Hon’ble Apex Court and in the considered opinion of this Court it is not sustainable and the Original Authority is required to pass appropriate orders after taking into consideration the law laid down by the Hon’ble Apex Court - the writ petition is partly allowed. Matter is remitted back to the Original Authority for reconsideration - appeal allowed by way of remand.
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