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2020 (2) TMI 754 - AT - Service TaxNature of activity - manufacture or service - Activity amounting to manufacture or not - process of re-treading of old tyres supplied by the principal on the job work basis - demand of service tax on process of re-trading under the head of ‘Maintenance or Repairs’ - HELD THAT:- The appellant have raised the issue that they are manufacturing re-treaded tyres falling under Heading 4012 of Central Excise Tariff Act 1985 - it can be seen that the Commissioner (Appeals) contended that they were providing service of re-treaded tyres and not manufacturing re-treaded tyres - this contention for the reason that there cannot be any other process for manufacture of re-treaded tyres except re-treading of old and used tyres which the appellant has carried out, therefore, there is absolutely no dispute that the appellant have manufactured re-treaded tyres filing under Chapter heading 4012 of Central Excise Tariff Act, 1985. Since the activity of appellant is amount to manufacture, it is a subject matter of Central Excise and will not leviable to service tax - appeal allowed - decided in favor of appellant.
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