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2019 (5) TMI 257 - AT - Service TaxClassification of service - re-trading of tyres - whether classifiable under “Business Auxiliary Service” or “Management and Maintenance, Repair Services”? - HELD THAT:- Central Board of Excise and Customs vide its Circular dated 27/07/2012 has clarified that the re-trading of tyres is covered under the ambit of service “Management, Maintenance and Repair Service” - Since the CBEC has clarified the issue regarding classification of re-trading of old and used tyre under “Management, Maintenance and Repair Services”, we do not find any justification in classifying the service under “Business Auxiliary Service” - Appeal allowed - decided in favor of appellant.
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