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2019 (12) TMI 235 - AT - Service TaxClassification of services - services of retreading of worn-out tyres of automobiles - Maintenance or Repair Service or not - demand alongwith penalty - HELD THAT:- Various Benches of the Tribunal has consistently held that retreading of tyre falls under the category of “Maintenance, Management and Repair Service” and is liable to service tax - Further, the Apex Court has also in the case of 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 specifically held that retreading of tyre is a service which falls under the category of ‘Management, Maintenance and Repair Service’. Penalty u/s 76 - HELD THAT:- The issue relates to interpretation of the service and there were divergent views during the relevant time, therefore the benefit of Section 80 to the appellant is allowed and penalty dropped. There is no infirmity in the impugned order which is upheld by dismissing the appeal of the appellant to the extent of service tax which the appellant is liable to pay - penalty set aside - appeal allowed in part.
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