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M/s. Highway Tyres Pvt. Ltd. Versus C.C.E. &S. T., Chandigarh-I

2015 (11) TMI 1042 - CESTAT NEW DELHI

Leviability of service tax - retreading of tyres - Manufacture or management. maintenance and repair service - Held that:- Taxability of the said service had, between its introduction on 1st July 2003 and amendment on 16th June 2005, been restricted to such maintenance or repairs as were performed in accordance with an maintenance contract but which thereafter was not restricted by such a condition. Thereby, the status of the appellant as manufacturer is not relevant to determine taxability. - c .....

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e under Finance Act, 1994. - Goods on which VAT has been discharged are not liable to be subject to tax again under Finance Act, 1994 by inclusion in value of taxable services. The tax amount due on the service component thereon will require to be computed. - Accordingly, we set aside the demand of tax in the impugned orders and direct the original authority to re-compute the tax due after taking into account the goods on which VAT liability has been discharged. - Decided partly in favo .....

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ance with direction of order of Hon ble High Court of Punjab & Haryana dated 20th May 2014 in STA No 11/2014 for expeditious disposal and the advanced years of the directors of the appellant company, the appeal is taken up for disposal today. Three other pending appeals, ST/60246/2013, ST/60247/2013 and ST/60248/2013,are also taken up for disposal. 2. The appeal relates to the question of leviability of service tax on the business of the appellant viz. "retreading of tyres . Revenue ass .....

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re 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 though Revenue seeks to categorise them as providers of maintenance and repair service taxable under section 65(105)(zzg) of Finance Act, 1994 with the activity defined under sec .....

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ce did not apply to discrete transactions of multiple beneficiaries occurring in the tyre retreading business. Learned Authorized 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 wheth .....

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