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2019 (2) TMI 478 - AT - Service TaxNature of activity - manufacture or service - re-treading of worn out tyres for various clients - extended period of limitation - Held that:- Hon’ble Apex Court’s decision in the case of Safety Retreading Co. (P) Ltd. (supra) has impliedly decided the issue, wherein, their Lordships have specifically held that the value to be considered in retreading of tyres does not include the value of the material, extended the benefit of notification No. 12/2003-ST, dt. 20.06.2003, if the assessee is able to evidence the material issuage - thus, the respondent is eligible for the benefit of notification No. 12/2003-ST and service tax needs to be collected only on the value of services rendered which can be arrived at by considering the Chartered Accountant’s certificate produced. Time Limitation - Held that:- There is no suppression or misstatement of facts with intent to evade payment of service tax by the appellants. Hence the demand made in show cause notice and confirmed in the order impugned is hit by time bar and is to be restricted to one year (from the date of service on the appellant’s back to one year) that is to be paid with interest. Appeal allowed in part.
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