9911796707
TMI Blog2015 (11) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mathew, Member (Technical) For the Petitioner : Dr. Navin Rattan, Advocate and Ms. K. Sharma For the Respondent : Shri Amresh Jain, DR ORDER Per: C.J. Mathew The appellant, M/s Highway Tyres, has filed ST/Misc/52131/2015 in main appeal ST/60245/2013 seeking early hearing. In accordance with direction of order of Hon'ble High Court of Punjab & Haryana dated 20th May 2014 in STA No 11/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties under section 77 and 78 of Finance Act, 1994. All four appeals, are taken up for disposal together. 3. The appellant is in the business of retreading of tyres of motor vehicles by affixing replacement compounds on the worn-out portions of tyres and thus rendering them fit for continued use for a spell. According to them, the activity does not come within the ambit of service tax even th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized Representative vehemently opposed these claims indicating that the original authority had found that the appellant was indeed a manufacturer of tyres and, therefore, well within the ambit of taxability in the matter of retreading of tyres which is essentially repair old tyres. On behalf of appellant, this finding was disputed. 5. Without going into the aspect of whether the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g is an activity of repair for maintenance of used tyres and, considering the ingredients of the transaction, would fall well within the ambit of section 65(64)(i). Accordingly, we uphold the contention of Revenue that the activity of the appellant is taxable under Finance Act, 1994. 7. Learned Counsel for appellant contends that the activity of retreading includes use of raw materials which are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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