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2022 (2) TMI 409 - AT - Service TaxValuation of services - retreading of tyres - service tax charged on the gross amount charged under Section 67 of the Finance Act, 1994 - Department entertained a view that the activity of retreading of tyres falls under Works Contract Service (WCS in short) and the appellants classified the service under Maintenance or Repair Service - violation of Rule 2 A of the Service Tax (Determination of Value) Rules, 2006 - April 2014 to March 2016, April 2016 to June 2017 and May 2015 to August 2016 - CENVAT Credit for Works contract services - HELD THAT:- The issue was analysed by the Tribunal in the appellant’s own case M/S. SUNDARAM INDUSTRIES LIMITED VERSUS COMMISSIONER OF GST & CENTRAL EXCISE (VICE-VERSA) [2020 (12) TMI 282 - CESTAT CHENNAI] for the period prior to 01.07.2012 as well as for the period after 01.07.2012 - The Tribunal followed the decision in the case of M/S SV JIWANI VERSUS CCE & ST, VAPI [2014 (3) TMI 454 - CESTAT AHMEDABAD]. This decision was challenged before the Hon’ble High Court of Bombay by the department in COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, VAPI VERSUS M/S. S.V. JIWANI, NAROLI, SILVASSA [2016 (3) TMI 484 - BOMBAY HIGH COURT], the Hon’ble High Court dismissed the appeal filed by the department. Similar view was taken by the Tribunal in the case of M/S INTERARCH BUILDING PRODUCTS PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, NOIDA [2018 (1) TMI 491 - CESTAT ALLAHABAD]. Moreover, the decision of the Hon’ble High Court of Bombay has been accepted by the department as per their Circular No. 1063/2/2018-CX dated 16.02.2018. Applying the decision in the appellant’s own case, the impugned orders cannot sustain. Appeal allowed - decided in favor of appellant.
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